https://www.taxtmi.com/caselaws?id=766481 ITAT Dehradun held that approval granted under section 153D was invalid due to lack of application of mind. The Addl. CIT from Central Range, Meerut granted approval for 35 cases within few days, requiring examination of assessment folders, appraisal reports and seized materials physically transported from Dehradun to Meerut. The tribunal found it humanly impossible to properly examine voluminous records of multiple cases in such short timeframe, concluding the approval was granted mechanically without proper consideration. Appeal decided in favor of assessee. en-us Fri, 21 Feb 2025 00:00:00 +0530 Wed, 26 Feb 2025 08:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766481 ITAT Dehradun held that approval granted under section 153D was invalid due to lack of application of mind. The Addl. CIT from Central Range, Meerut granted approval for 35 cases within few days, requiring examination of assessment folders, appraisal reports and seized materials physically transported from Dehradun to Meerut. The tribunal found it humanly impossible to properly examine voluminous records of multiple cases in such short timeframe, concluding the approval was granted mechanically without proper consideration. Appeal decided in favor of assessee. Case-Laws Income Tax Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766481