https://www.taxtmi.com/caselaws?id=774971 The ITAT Delhi ruled in favor of the assessee challenging the validity of assessment under Section 153C of the Income Tax Act. The court found that the ACIT had granted approval under Section 153D mechanically by issuing a single letter covering multiple assessment years for several cases on the same day. This mechanical approach to granting approval was deemed erroneous and invalid. Consequently, the assessment order based on such defective approval was quashed and set aside. The assessee's appeal was allowed, establishing that proper application of mind is required when granting approval under Section 153D, and mechanical or blanket approvals are legally insufficient for valid assessments under Section 153C. en-us Mon, 30 Jun 2025 00:00:00 +0530 Thu, 17 Jul 2025 08:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774971 The ITAT Delhi ruled in favor of the assessee challenging the validity of assessment under Section 153C of the Income Tax Act. The court found that the ACIT had granted approval under Section 153D mechanically by issuing a single letter covering multiple assessment years for several cases on the same day. This mechanical approach to granting approval was deemed erroneous and invalid. Consequently, the assessment order based on such defective approval was quashed and set aside. The assessee's appeal was allowed, establishing that proper application of mind is required when granting approval under Section 153D, and mechanical or blanket approvals are legally insufficient for valid assessments under Section 153C. Case-Laws Income Tax Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774971