https://www.taxtmi.com/caselaws?id=772291 ITAT Delhi quashed assessment proceedings under sections 153A and 153D after finding the statutory approval invalid. The Additional CIT granted consolidated approval for multiple assessment years (2013-14 to 2016-17) through a single letter issued the day after request, without examining seized materials or applying judicial mind. The tribunal held that section 153D approval must be granted separately for each year with proper application of mind, not as mere formality. The mechanical approval lacking consideration of relevant materials rendered the entire assessment proceedings invalid, leading to quashing of the assessment orders. en-us Wed, 04 Jun 2025 00:00:00 +0530 Fri, 06 Jun 2025 08:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772291 ITAT Delhi quashed assessment proceedings under sections 153A and 153D after finding the statutory approval invalid. The Additional CIT granted consolidated approval for multiple assessment years (2013-14 to 2016-17) through a single letter issued the day after request, without examining seized materials or applying judicial mind. The tribunal held that section 153D approval must be granted separately for each year with proper application of mind, not as mere formality. The mechanical approval lacking consideration of relevant materials rendered the entire assessment proceedings invalid, leading to quashing of the assessment orders. Case-Laws Income Tax Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772291