https://www.taxtmi.com/caselaws?id=767419 ITAT Delhi held that assessment under section 153A was invalid due to improper approval under section 153D. The Additional CIT's approval letter contained directions to the AO to verify specific expenditure for wedding expenses in AY 2009-10, indicating either draft orders were unavailable or not reviewed. Such conditional directions rendered the approval invalid, uncertain, and qualified, contrary to statutory requirements. Following precedent in Rishabh Buildwell case, the tribunal ruled in favor of the assessee, finding the approval defective and assessment invalid. en-us Fri, 21 Feb 2025 00:00:00 +0530 Tue, 18 Mar 2025 08:35:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767419 ITAT Delhi held that assessment under section 153A was invalid due to improper approval under section 153D. The Additional CIT's approval letter contained directions to the AO to verify specific expenditure for wedding expenses in AY 2009-10, indicating either draft orders were unavailable or not reviewed. Such conditional directions rendered the approval invalid, uncertain, and qualified, contrary to statutory requirements. Following precedent in Rishabh Buildwell case, the tribunal ruled in favor of the assessee, finding the approval defective and assessment invalid. Case-Laws Income Tax Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767419