https://www.taxtmi.com/caselaws?id=768489 ITAT Mumbai held that assessment under section 153A requires mandatory approval under section 153D which must be reasoned and based on examination of relevant material, not mere rubber stamping. The tribunal found the approval in this case was granted in haste without proper application of mind or examination of documents, making it invalid. Consequently, the assessment order was declared void ab-initio and quashed. The assessee's appeal was allowed, emphasizing that approving authorities must provide reasoned decisions based on material examination rather than mechanical approval due to time constraints. en-us Fri, 04 Apr 2025 00:00:00 +0530 Mon, 23 Feb 2026 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768489 ITAT Mumbai held that assessment under section 153A requires mandatory approval under section 153D which must be reasoned and based on examination of relevant material, not mere rubber stamping. The tribunal found the approval in this case was granted in haste without proper application of mind or examination of documents, making it invalid. Consequently, the assessment order was declared void ab-initio and quashed. The assessee's appeal was allowed, emphasizing that approving authorities must provide reasoned decisions based on material examination rather than mechanical approval due to time constraints. Case-Laws Income Tax Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768489