https://www.taxtmi.com/caselaws?id=769218 ITAT (DELHI - AT) held that JCIT's approval under s.153D/153C was mechanical and lacked application of mind, rendering it invalid and liable to be quashed. Because the JCIT did not consider merits or incriminating material from searches and merely granted simplicitor approval, the statutory requirement for a judicious, quasi-judicial evaluation was defeated. Consequently, the assessment based on that approval failed and the assessee's appeal was allowed. en-us Wed, 16 Apr 2025 00:00:00 +0530 Tue, 14 Oct 2025 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769218 ITAT (DELHI - AT) held that JCIT's approval under s.153D/153C was mechanical and lacked application of mind, rendering it invalid and liable to be quashed. Because the JCIT did not consider merits or incriminating material from searches and merely granted simplicitor approval, the statutory requirement for a judicious, quasi-judicial evaluation was defeated. Consequently, the assessment based on that approval failed and the assessee's appeal was allowed. Case-Laws Income Tax Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769218