https://www.taxtmi.com/caselaws?id=770790 ITAT Delhi held that combined approval under section 153D for multiple assessment years was invalid and unsustainable. The sanctioning authority (Addl CIT) failed to apply judicial mind, relegated statutory duty to subordinate AO, and granted symbolic approval without considering factual/legal positions or incriminating material from search. The approval was deemed mere ritual lacking proper examination of assessment orders. CIT(A)'s dismissal of legal objection as administrative matter was rejected as bereft of plausible reasons and not constituting valid judicial finding. en-us Fri, 24 Jan 2025 00:00:00 +0530 Mon, 02 Mar 2026 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770790 ITAT Delhi held that combined approval under section 153D for multiple assessment years was invalid and unsustainable. The sanctioning authority (Addl CIT) failed to apply judicial mind, relegated statutory duty to subordinate AO, and granted symbolic approval without considering factual/legal positions or incriminating material from search. The approval was deemed mere ritual lacking proper examination of assessment orders. CIT(A)'s dismissal of legal objection as administrative matter was rejected as bereft of plausible reasons and not constituting valid judicial finding. Case-Laws Income Tax Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770790