https://www.taxtmi.com/caselaws?id=764113 The ITAT Delhi quashed an assessment order under section 153A after finding that the approval granted under section 153D was invalid. The superior authority's approval was deemed mechanical and perfunctory, lacking any substantive consideration of the additions made. The approval memo merely acknowledged receipt of the draft assessment order and granted blanket approval without addressing specific issues or demonstrating any thoughtful review process. The tribunal held that such ritualistic approval without application of mind vitiates the assessment order, allowing the assessee's appeal. en-us Tue, 31 Dec 2024 00:00:00 +0530 Fri, 03 Jan 2025 08:45:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764113 The ITAT Delhi quashed an assessment order under section 153A after finding that the approval granted under section 153D was invalid. The superior authority's approval was deemed mechanical and perfunctory, lacking any substantive consideration of the additions made. The approval memo merely acknowledged receipt of the draft assessment order and granted blanket approval without addressing specific issues or demonstrating any thoughtful review process. The tribunal held that such ritualistic approval without application of mind vitiates the assessment order, allowing the assessee's appeal. Case-Laws Income Tax Tue, 31 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764113