https://www.taxtmi.com/caselaws?id=767831 ITAT Delhi held that assessment order u/s 153A was invalid due to mechanical approval u/s 153D granted by Joint Commissioner without due application of mind. The Joint Commissioner provided single approval for seven assessment years (2010-11 to 2016-17) in mechanical manner. ITAT declared the assessment bad in law and allowed assessee's ground, emphasizing that approval u/s 153D requires proper consideration rather than routine endorsement. en-us Fri, 07 Mar 2025 00:00:00 +0530 Wed, 26 Mar 2025 06:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767831 ITAT Delhi held that assessment order u/s 153A was invalid due to mechanical approval u/s 153D granted by Joint Commissioner without due application of mind. The Joint Commissioner provided single approval for seven assessment years (2010-11 to 2016-17) in mechanical manner. ITAT declared the assessment bad in law and allowed assessee's ground, emphasizing that approval u/s 153D requires proper consideration rather than routine endorsement. Case-Laws Income Tax Fri, 07 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767831