https://www.taxtmi.com/caselaws?id=772354 ITAT DELHI held that assessment orders under section 153A were invalid due to improper approval granted under section 153D. The tribunal found that CIT(A) wrongly upheld the assessment order following a search conducted at assessee's premises. The approval was deemed merely technical and symbolic, making the assessment orders legally defective. Consequently, the assessment orders were quashed as being bad in law, with other grounds left open for consideration. en-us Wed, 30 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 12:57:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772354 ITAT DELHI held that assessment orders under section 153A were invalid due to improper approval granted under section 153D. The tribunal found that CIT(A) wrongly upheld the assessment order following a search conducted at assessee's premises. The approval was deemed merely technical and symbolic, making the assessment orders legally defective. Consequently, the assessment orders were quashed as being bad in law, with other grounds left open for consideration. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772354