https://www.taxtmi.com/caselaws?id=773506 The ITAT Delhi held that proceedings initiated under sections 153A/143(3) of the Income Tax Act were invalid due to absence of valid approval from the Additional Commissioner of Income Tax Central Range Lucknow under section 153D. The tribunal relied on JSS Buildcon Private Limited precedent and ruled that a single composite order covering multiple assessment years lacked proper approval. The assessee's appeal was allowed, effectively quashing the assessment proceedings for want of valid statutory approval. en-us Wed, 28 May 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773506 The ITAT Delhi held that proceedings initiated under sections 153A/143(3) of the Income Tax Act were invalid due to absence of valid approval from the Additional Commissioner of Income Tax Central Range Lucknow under section 153D. The tribunal relied on JSS Buildcon Private Limited precedent and ruled that a single composite order covering multiple assessment years lacked proper approval. The assessee's appeal was allowed, effectively quashing the assessment proceedings for want of valid statutory approval. Case-Laws Income Tax Wed, 28 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773506