https://www.taxtmi.com/caselaws?id=770222 ITAT Raipur quashed an assessment order after finding the approval under section 153D invalid due to non-application of mind by the sanctioning authority. The tribunal held that the JCIT granted approval without ensuring complete assessment records were reviewed, particularly failing to verify that the assessee was given opportunity to respond to the valuer's report. The approval was deemed mechanical and violated principles of natural justice, as the assessee was not confronted with the valuer's objections before assessment completion. Consequently, the assessment following such invalid approval was declared void ab initio and the assessee's appeal was allowed. en-us Mon, 23 Dec 2024 00:00:00 +0530 Wed, 07 May 2025 12:05:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770222 ITAT Raipur quashed an assessment order after finding the approval under section 153D invalid due to non-application of mind by the sanctioning authority. The tribunal held that the JCIT granted approval without ensuring complete assessment records were reviewed, particularly failing to verify that the assessee was given opportunity to respond to the valuer's report. The approval was deemed mechanical and violated principles of natural justice, as the assessee was not confronted with the valuer's objections before assessment completion. Consequently, the assessment following such invalid approval was declared void ab initio and the assessee's appeal was allowed. Case-Laws Income Tax Mon, 23 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770222