https://www.taxtmi.com/highlights?id=85042 Approval granted u/s 153D by Addl. CIT held invalid as it lacked application of mind, being mechanical and omnibus in nature covering multiple AYs without examining records or seized materials. ITAT quashed assessment order based on such ritualistic approval, allowing assessee's appeal. en-us Tue, 21 Jan 2025 09:16:26 +0530 Tue, 21 Jan 2025 09:16:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=85042 Approval granted u/s 153D by Addl. CIT held invalid as it lacked application of mind, being mechanical and omnibus in nature covering multiple AYs without examining records or seized materials. ITAT quashed assessment order based on such ritualistic approval, allowing assessee's appeal. Highlights Income Tax Tue, 21 Jan 2025 09:16:26 +0530 https://www.taxtmi.com/highlights?id=85042