https://www.taxtmi.com/caselaws?id=774677 The ITAT Delhi quashed assessment proceedings under section 153C read with section 153A due to invalid approval under section 153D. The tribunal held that without valid approval from the Additional CIT, Central Range-4, Delhi, the entire proceedings were invalid. The assessee's appeal was allowed, resulting in the complete nullification of the assessment proceedings initiated against the taxpayer. en-us Fri, 13 Jun 2025 00:00:00 +0530 Fri, 11 Jul 2025 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774677 The ITAT Delhi quashed assessment proceedings under section 153C read with section 153A due to invalid approval under section 153D. The tribunal held that without valid approval from the Additional CIT, Central Range-4, Delhi, the entire proceedings were invalid. The assessee's appeal was allowed, resulting in the complete nullification of the assessment proceedings initiated against the taxpayer. Case-Laws Income Tax Fri, 13 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774677