https://www.taxtmi.com/caselaws?id=768186 The ITAT AGRA quashed assessments for multiple years due to invalid approval under section 153D. The court held that prior approval from Joint Commissioner must be obtained separately for each assessment year before passing assessment orders under section 153A, not as a combined approval for multiple years and different assessees. Since the AO failed to obtain proper approval reflecting application of mind to facts of each assessment year, the assessments were legally defective and stood quashed. Consequential penalties also did not survive, making merit examination academic. en-us Fri, 28 Mar 2025 00:00:00 +0530 Wed, 02 Apr 2025 08:36:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768186 The ITAT AGRA quashed assessments for multiple years due to invalid approval under section 153D. The court held that prior approval from Joint Commissioner must be obtained separately for each assessment year before passing assessment orders under section 153A, not as a combined approval for multiple years and different assessees. Since the AO failed to obtain proper approval reflecting application of mind to facts of each assessment year, the assessments were legally defective and stood quashed. Consequential penalties also did not survive, making merit examination academic. Case-Laws Income Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768186