https://www.taxtmi.com/caselaws?id=767988 ITAT Delhi set aside assessment orders passed without valid approval under section 153D. The approval dated 29/12/2016 was received by ACIT only on 30/12/2016, after assessment orders were already passed on 29/12/2016. The approval lacked proper application of mind by JCIT, merely stating draft assessment order was approved. JCIT granted consolidated single approval for multiple assessment years. Following Delhi HC precedent in Shiv Kumar Nayyar case, ITAT ruled assessment orders invalid due to absence of proper approval at time of passing orders. Appeal allowed in favor of assessee. en-us Fri, 21 Mar 2025 00:00:00 +0530 Fri, 28 Mar 2025 08:31:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767988 ITAT Delhi set aside assessment orders passed without valid approval under section 153D. The approval dated 29/12/2016 was received by ACIT only on 30/12/2016, after assessment orders were already passed on 29/12/2016. The approval lacked proper application of mind by JCIT, merely stating draft assessment order was approved. JCIT granted consolidated single approval for multiple assessment years. Following Delhi HC precedent in Shiv Kumar Nayyar case, ITAT ruled assessment orders invalid due to absence of proper approval at time of passing orders. Appeal allowed in favor of assessee. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767988