https://www.taxtmi.com/caselaws?id=766702 The ITAT Delhi held that an assessment order passed under section 153A was invalid due to lack of proper approval under section 153D. Following precedents from Delhi HC in Shiv Kumar Nayyar and Orissa HC in Serajjudin Co., the tribunal found the approval was granted without application of mind. Consequently, the assessment order was annulled and the assessee's appeal was allowed. en-us Thu, 27 Feb 2025 00:00:00 +0530 Mon, 03 Mar 2025 08:22:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766702 The ITAT Delhi held that an assessment order passed under section 153A was invalid due to lack of proper approval under section 153D. Following precedents from Delhi HC in Shiv Kumar Nayyar and Orissa HC in Serajjudin Co., the tribunal found the approval was granted without application of mind. Consequently, the assessment order was annulled and the assessee's appeal was allowed. Case-Laws Income Tax Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766702