https://www.taxtmi.com/caselaws?id=462807 The ITAT Delhi set aside assessment orders under section 153A due to invalid approval granted under section 153D. The Additional CIT had mechanically approved seven cases covering multiple assessment years through a single letter on the same day, without examining assessment records, incriminating material, or providing objective reasoning. The tribunal found this approval was granted without proper application of mind, making it invalid. Consequently, the assessment orders based on such erroneous approval were quashed and set aside. The taxpayer's ground challenging the validity of the section 153D approval was allowed. en-us Fri, 31 Jan 2025 00:00:00 +0530 Wed, 16 Jul 2025 23:42:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462807 The ITAT Delhi set aside assessment orders under section 153A due to invalid approval granted under section 153D. The Additional CIT had mechanically approved seven cases covering multiple assessment years through a single letter on the same day, without examining assessment records, incriminating material, or providing objective reasoning. The tribunal found this approval was granted without proper application of mind, making it invalid. Consequently, the assessment orders based on such erroneous approval were quashed and set aside. The taxpayer's ground challenging the validity of the section 153D approval was allowed. Case-Laws Income Tax Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462807