https://www.taxtmi.com/caselaws?id=462286 ITAT Cuttack quashed assessment order passed under Section 153A read with Section 143(3) due to invalid approval under Section 153D. The tribunal found that JCIT granted approval mechanically without applying mind to relevant assessment records and draft orders. Following precedent in Dillip Construction case, the tribunal held that approval letters were generic and failed to demonstrate proper examination of case materials. The assessment order was deemed unsustainable and decided in favor of assessee. en-us Fri, 08 Apr 2022 00:00:00 +0530 Sat, 07 Jun 2025 22:29:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462286 ITAT Cuttack quashed assessment order passed under Section 153A read with Section 143(3) due to invalid approval under Section 153D. The tribunal found that JCIT granted approval mechanically without applying mind to relevant assessment records and draft orders. Following precedent in Dillip Construction case, the tribunal held that approval letters were generic and failed to demonstrate proper examination of case materials. The assessment order was deemed unsustainable and decided in favor of assessee. Case-Laws Income Tax Fri, 08 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462286