https://www.taxtmi.com/caselaws?id=774028 The ITAT Delhi held that approval under section 153D granted mechanically without proper examination vitiates the assessment order. Following Orissa HC's decision in ACIT vs Serajuddin & Co., the tribunal ruled that approving authorities must indicate their thought process and examine draft orders to ensure legal compliance. Mere rubber-stamping or repeating statutory words is insufficient. The approval in question was found defective as it covered two assessment years without mentioning seized material or showing superior authority involvement. Non-compliance with section 153D requirements is not merely procedural but substantive, potentially invalidating the entire assessment. The assessee's appeal was allowed. en-us Wed, 30 Apr 2025 00:00:00 +0530 Wed, 02 Jul 2025 08:42:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774028 The ITAT Delhi held that approval under section 153D granted mechanically without proper examination vitiates the assessment order. Following Orissa HC's decision in ACIT vs Serajuddin & Co., the tribunal ruled that approving authorities must indicate their thought process and examine draft orders to ensure legal compliance. Mere rubber-stamping or repeating statutory words is insufficient. The approval in question was found defective as it covered two assessment years without mentioning seized material or showing superior authority involvement. Non-compliance with section 153D requirements is not merely procedural but substantive, potentially invalidating the entire assessment. The assessee's appeal was allowed. Case-Laws Income Tax Wed, 30 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774028