https://www.taxtmi.com/caselaws?id=772200 The ITAT Delhi quashed an assessment order after finding that approval under section 153D was granted mechanically without proper application of mind by the ACIT. The tribunal relied on precedents establishing that approving authorities must indicate their thought process and demonstrate examination of draft orders to meet legal requirements. The mechanical nature of approval was evident as 69 cases were approved in a single day, lacking any indication of individual consideration. The tribunal allowed the assessee's appeal and quashed the assessment order, emphasizing that mechanical approvals vitiate the entire assessment process. en-us Wed, 28 May 2025 00:00:00 +0530 Fri, 20 Feb 2026 17:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772200 The ITAT Delhi quashed an assessment order after finding that approval under section 153D was granted mechanically without proper application of mind by the ACIT. The tribunal relied on precedents establishing that approving authorities must indicate their thought process and demonstrate examination of draft orders to meet legal requirements. The mechanical nature of approval was evident as 69 cases were approved in a single day, lacking any indication of individual consideration. The tribunal allowed the assessee's appeal and quashed the assessment order, emphasizing that mechanical approvals vitiate the entire assessment process. Case-Laws Income Tax Wed, 28 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772200