https://www.taxtmi.com/caselaws?id=764906 The ITAT Delhi held that an assessment under section 153A was invalid due to defective approval granted under section 153D. The Additional CIT's approval was deemed mechanical and ritualistic, lacking proper consideration of assessment records, seized materials, or specific issues involved. The approval memo provided omnibus approval for seven assessment years without demonstrating any thoughtful process. The tribunal found such mechanical approval unsustainable in law and quashed the assessment order, allowing the assessee's appeal on grounds that the approval process was procedurally flawed and legally insufficient. en-us Fri, 17 Jan 2025 00:00:00 +0530 Sat, 18 Jan 2025 13:29:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764906 The ITAT Delhi held that an assessment under section 153A was invalid due to defective approval granted under section 153D. The Additional CIT's approval was deemed mechanical and ritualistic, lacking proper consideration of assessment records, seized materials, or specific issues involved. The approval memo provided omnibus approval for seven assessment years without demonstrating any thoughtful process. The tribunal found such mechanical approval unsustainable in law and quashed the assessment order, allowing the assessee's appeal on grounds that the approval process was procedurally flawed and legally insufficient. Case-Laws Income Tax Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764906