https://www.taxtmi.com/caselaws?id=764505 ITAT Delhi held that the approval granted u/s 153D for framing the assessment u/s 153C was mechanical and without application of mind, as it did not indicate when the draft order was received or reflect any thought process of the competent authority. Since valid approval u/s 153D is mandatory, the assessment order based on such approval was treated as non est, null and void in law. Consequently, the order passed u/s 263 could not stand, as a void assessment is not amenable to revision. The assessee's appeal was allowed and the revision quashed. en-us Thu, 09 Jan 2025 00:00:00 +0530 Wed, 26 Nov 2025 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764505 ITAT Delhi held that the approval granted u/s 153D for framing the assessment u/s 153C was mechanical and without application of mind, as it did not indicate when the draft order was received or reflect any thought process of the competent authority. Since valid approval u/s 153D is mandatory, the assessment order based on such approval was treated as non est, null and void in law. Consequently, the order passed u/s 263 could not stand, as a void assessment is not amenable to revision. The assessee's appeal was allowed and the revision quashed. Case-Laws Income Tax Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764505