https://www.taxtmi.com/caselaws?id=462466 An additional ground challenging the assessment for lack of valid approval under section 153D was admitted because it went to the root of the matter and the relevant facts were already on record. On merits, the assessment records showed that the Assessing Officer sought a common approval for multiple assessment years, and the sanction granted covered the year in question as part of a composite approval. That defect in the approval process was treated as going to the validity of the assessment itself, and the assessment framed under section 143(3) read with section 153A was quashed for want of valid section 153D approval. en-us Fri, 28 Mar 2025 00:00:00 +0530 Tue, 24 Jun 2025 10:54:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462466 An additional ground challenging the assessment for lack of valid approval under section 153D was admitted because it went to the root of the matter and the relevant facts were already on record. On merits, the assessment records showed that the Assessing Officer sought a common approval for multiple assessment years, and the sanction granted covered the year in question as part of a composite approval. That defect in the approval process was treated as going to the validity of the assessment itself, and the assessment framed under section 143(3) read with section 153A was quashed for want of valid section 153D approval. Case-Laws Income Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462466