https://www.taxtmi.com/caselaws?id=771108 ITAT Lucknow quashed assessment order under section 153A after finding that approval granted under section 153D was mechanical and invalid. The approval letter covered 38 cases but failed to specifically mention that approval was granted. Following its own precedent from assessment year 2015-16, the Tribunal held that mechanical approval under section 153D vitiates entire proceedings. The additional ground of appeal was allowed and the assessment order was quashed. Assessee's appeal succeeded. en-us Mon, 30 Sep 2024 00:00:00 +0530 Wed, 21 May 2025 08:29:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771108 ITAT Lucknow quashed assessment order under section 153A after finding that approval granted under section 153D was mechanical and invalid. The approval letter covered 38 cases but failed to specifically mention that approval was granted. Following its own precedent from assessment year 2015-16, the Tribunal held that mechanical approval under section 153D vitiates entire proceedings. The additional ground of appeal was allowed and the assessment order was quashed. Assessee's appeal succeeded. Case-Laws Income Tax Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771108