https://www.taxtmi.com/caselaws?id=770325 The ITAT Delhi quashed proceedings initiated under sections 153C and 153A due to invalid approval under section 153D. The AO sought approval under section 153C but approval was granted under section 153A instead. Following the precedent in Shiv Kumar Nayyar case from Delhi HC, the tribunal held that without valid approval from the Additional CIT, the entire proceedings were invalid and therefore quashed. en-us Wed, 26 Mar 2025 00:00:00 +0530 Fri, 09 May 2025 09:12:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770325 The ITAT Delhi quashed proceedings initiated under sections 153C and 153A due to invalid approval under section 153D. The AO sought approval under section 153C but approval was granted under section 153A instead. Following the precedent in Shiv Kumar Nayyar case from Delhi HC, the tribunal held that without valid approval from the Additional CIT, the entire proceedings were invalid and therefore quashed. Case-Laws Income Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770325