https://www.taxtmi.com/caselaws?id=771516 ITAT Raipur quashed assessment order completed under section 153A due to invalid approval under section 153D. The tribunal found that the approving authority granted approval without proper examination of assessment records and seized materials, constituting a mechanical formality rather than due application of mind. Since the approval was invalid, the subsequent assessment was deemed bad in law. The tribunal allowed the assessee's appeal and set aside both the assessment order and CIT(A)'s order. en-us Wed, 21 May 2025 00:00:00 +0530 Tue, 27 May 2025 08:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771516 ITAT Raipur quashed assessment order completed under section 153A due to invalid approval under section 153D. The tribunal found that the approving authority granted approval without proper examination of assessment records and seized materials, constituting a mechanical formality rather than due application of mind. Since the approval was invalid, the subsequent assessment was deemed bad in law. The tribunal allowed the assessee's appeal and set aside both the assessment order and CIT(A)'s order. Case-Laws Income Tax Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771516