https://www.taxtmi.com/caselaws?id=771510 The ITAT Delhi quashed assessment proceedings initiated under section 153C read with section 153A of the Income Tax Act. The tribunal held that the entire proceedings were invalid due to non-compliance with mandatory conditions, specifically the absence of proper approval under section 153D. The assessment was conducted without obtaining valid approval from the ACIT, Central Range-4, New Delhi dated 30.12.2019, as required by law. The legal ground raised by the assessee was accepted, resulting in the quashing of the proceedings. en-us Wed, 16 Apr 2025 00:00:00 +0530 Fri, 20 Feb 2026 17:41:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771510 The ITAT Delhi quashed assessment proceedings initiated under section 153C read with section 153A of the Income Tax Act. The tribunal held that the entire proceedings were invalid due to non-compliance with mandatory conditions, specifically the absence of proper approval under section 153D. The assessment was conducted without obtaining valid approval from the ACIT, Central Range-4, New Delhi dated 30.12.2019, as required by law. The legal ground raised by the assessee was accepted, resulting in the quashing of the proceedings. Case-Laws Income Tax Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771510