https://www.taxtmi.com/caselaws?id=773501 ITAT Delhi held that approval under section 153D does not require "written approval" as the statute only mandates "prior approval." The tribunal ruled that such approval constitutes an administrative order from higher to lower authority, not a quasi-judicial order, thus not requiring strict application of mind or speaking order principles. However, relying on Anuj Bansal case, the specific approval dated 13.05.2016 was declared illegal, rendering the assessment orders of AO and CIT(A) unsustainable. Assessee's appeal was allowed and impugned orders were set aside. en-us Fri, 23 May 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773501 ITAT Delhi held that approval under section 153D does not require "written approval" as the statute only mandates "prior approval." The tribunal ruled that such approval constitutes an administrative order from higher to lower authority, not a quasi-judicial order, thus not requiring strict application of mind or speaking order principles. However, relying on Anuj Bansal case, the specific approval dated 13.05.2016 was declared illegal, rendering the assessment orders of AO and CIT(A) unsustainable. Assessee's appeal was allowed and impugned orders were set aside. Case-Laws Income Tax Fri, 23 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773501