https://www.taxtmi.com/caselaws?id=772366 ITAT Delhi quashed assessment proceedings under section 153A due to invalid approval under section 153D. The tribunal found that approval was granted without independent application of mind to material on record for each assessment year separately, making the proceedings arbitrary and erroneous. Entire proceedings initiated under section 153C read with section 143(3) were quashed for absence of valid approval by JCIT. en-us Wed, 21 May 2025 00:00:00 +0530 Sat, 07 Jun 2025 08:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772366 ITAT Delhi quashed assessment proceedings under section 153A due to invalid approval under section 153D. The tribunal found that approval was granted without independent application of mind to material on record for each assessment year separately, making the proceedings arbitrary and erroneous. Entire proceedings initiated under section 153C read with section 143(3) were quashed for absence of valid approval by JCIT. Case-Laws Income Tax Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772366