https://www.taxtmi.com/caselaws?id=765855 The ITAT Delhi held that assessment orders under section 153A were invalid due to mechanical and consolidated approval granted under section 153D. The ACIT granted consolidated approval for multiple assessment years on the same day and passed assessment orders immediately thereafter. Following the precedent in SEH Realtors Pvt. Ltd., the tribunal found this approval process invalid and allowed the assessee's additional grounds of appeal, ruling that assessments based on such invalid approvals cannot stand. The assessee's appeal was allowed. en-us Fri, 07 Feb 2025 00:00:00 +0530 Mon, 10 Feb 2025 12:20:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765855 The ITAT Delhi held that assessment orders under section 153A were invalid due to mechanical and consolidated approval granted under section 153D. The ACIT granted consolidated approval for multiple assessment years on the same day and passed assessment orders immediately thereafter. Following the precedent in SEH Realtors Pvt. Ltd., the tribunal found this approval process invalid and allowed the assessee's additional grounds of appeal, ruling that assessments based on such invalid approvals cannot stand. The assessee's appeal was allowed. Case-Laws Income Tax Fri, 07 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765855