https://www.taxtmi.com/caselaws?id=767264 ITAT Jaipur allowed the assessee's appeals, quashing search assessments under section 153A for lack of proper prior approval under section 153D. The tribunal found that approval was granted mechanically without examining assessment records or search material, following precedents from Orissa HC in Serajuddin Co. and Delhi HC in Anuj Bansal cases. The mechanical approval without application of mind was held invalid and bad-in-law, vitiating the entire assessment order. en-us Mon, 10 Mar 2025 00:00:00 +0530 Thu, 13 Mar 2025 08:35:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767264 ITAT Jaipur allowed the assessee's appeals, quashing search assessments under section 153A for lack of proper prior approval under section 153D. The tribunal found that approval was granted mechanically without examining assessment records or search material, following precedents from Orissa HC in Serajuddin Co. and Delhi HC in Anuj Bansal cases. The mechanical approval without application of mind was held invalid and bad-in-law, vitiating the entire assessment order. Case-Laws Income Tax Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767264