https://www.taxtmi.com/caselaws?id=765849 An assessment framed under section 153A was quashed because the approval under section 153D was granted mechanically, without due application of mind to the search and scrutiny records. The Tribunal examined the approval folder and found that the sanction dated 27.03.2014 was issued through a common note, without meaningful consideration of the material before the prescribed authority. It held that such a mechanical sanction could not validly support the assessment, and the assessment was therefore invalid for want of proper section 153D approval. en-us Fri, 07 Feb 2025 00:00:00 +0530 Tue, 11 Feb 2025 07:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765849 An assessment framed under section 153A was quashed because the approval under section 153D was granted mechanically, without due application of mind to the search and scrutiny records. The Tribunal examined the approval folder and found that the sanction dated 27.03.2014 was issued through a common note, without meaningful consideration of the material before the prescribed authority. It held that such a mechanical sanction could not validly support the assessment, and the assessment was therefore invalid for want of proper section 153D approval. Case-Laws Income Tax Fri, 07 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765849