https://www.taxtmi.com/caselaws?id=767213 The ITAT Delhi held that approvals granted under section 153D were invalid and vitiated. The approving authority (JCIT) mechanically granted approvals without applying active mind or providing reasons, merely stating "draft assessment orders are being approved." The tribunal found that only draft orders were sent without assessment or search records, and the authority treated approval as mere formality rather than a speaking order demonstrating due application of mind. The sequential granting of separate approvals for protective and substantive assessments without awareness of their nature further evidenced the mechanical approach. The tribunal quashed the approvals, ruling in favor of the assessee. en-us Fri, 07 Mar 2025 00:00:00 +0530 Wed, 12 Mar 2025 09:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767213 The ITAT Delhi held that approvals granted under section 153D were invalid and vitiated. The approving authority (JCIT) mechanically granted approvals without applying active mind or providing reasons, merely stating "draft assessment orders are being approved." The tribunal found that only draft orders were sent without assessment or search records, and the authority treated approval as mere formality rather than a speaking order demonstrating due application of mind. The sequential granting of separate approvals for protective and substantive assessments without awareness of their nature further evidenced the mechanical approach. The tribunal quashed the approvals, ruling in favor of the assessee. Case-Laws Income Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767213