https://www.taxtmi.com/caselaws?id=462412 ITAT Chandigarh allowed the assessee's appeal challenging assessment validity under Section 153D. The tribunal held that approval under Section 153D is a quasi-judicial function requiring application of mind, not mere administrative exercise. The JCIT's approval was deemed mechanical as it failed to verify assessment records, seized materials, or assessee's replies. The Hindi notation showed approval was granted without proper scrutiny of documents. Since the approval lacked due application of mind and proper verification, it was quashed along with the consequent assessment order. en-us Fri, 17 Jan 2025 00:00:00 +0530 Fri, 20 Jun 2025 15:42:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462412 ITAT Chandigarh allowed the assessee's appeal challenging assessment validity under Section 153D. The tribunal held that approval under Section 153D is a quasi-judicial function requiring application of mind, not mere administrative exercise. The JCIT's approval was deemed mechanical as it failed to verify assessment records, seized materials, or assessee's replies. The Hindi notation showed approval was granted without proper scrutiny of documents. Since the approval lacked due application of mind and proper verification, it was quashed along with the consequent assessment order. Case-Laws Income Tax Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462412