https://www.taxtmi.com/highlights?id=87637 ITAT quashed the assessment order under sections 153A/153C, finding the Joint Commissioner of Income Tax's approval mechanically granted without substantive application of mind. The tribunal determined that the approval process cannot be a mere formality and must involve judicious quasi-judicial consideration of incriminating materials. The approval's lack of meaningful merit evaluation rendered it legally invalid, consequently invalidating the entire assessment proceedings. The assessee's appeal was allowed, effectively nullifying the assessment order due to procedural impropriety in the approval mechanism. en-us Tue, 22 Apr 2025 08:31:22 +0530 Tue, 22 Apr 2025 08:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=87637 ITAT quashed the assessment order under sections 153A/153C, finding the Joint Commissioner of Income Tax's approval mechanically granted without substantive application of mind. The tribunal determined that the approval process cannot be a mere formality and must involve judicious quasi-judicial consideration of incriminating materials. The approval's lack of meaningful merit evaluation rendered it legally invalid, consequently invalidating the entire assessment proceedings. The assessee's appeal was allowed, effectively nullifying the assessment order due to procedural impropriety in the approval mechanism. Highlights Income Tax Tue, 22 Apr 2025 08:31:22 +0530 https://www.taxtmi.com/highlights?id=87637