https://www.taxtmi.com/caselaws?id=775046 The ITAT Delhi quashed assessment proceedings under sections 153A and 153C due to invalid approval under section 153D. The Revenue had granted approval for 123 cases through a single letter, which the tribunal found inadequate. Following the Delhi HC precedent in PCIT vs. Shiv Kumar Nayyar, the ITAT held that section 153D approval cannot be a mere formality or rubber stamping but must demonstrate proper application of mind by the approving authority. Since the Joint CIT's bulk approval lacked individual consideration for each case, the entire proceedings were deemed invalid and quashed in favor of the assessee. en-us Wed, 16 Jul 2025 00:00:00 +0530 Fri, 18 Jul 2025 08:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775046 The ITAT Delhi quashed assessment proceedings under sections 153A and 153C due to invalid approval under section 153D. The Revenue had granted approval for 123 cases through a single letter, which the tribunal found inadequate. Following the Delhi HC precedent in PCIT vs. Shiv Kumar Nayyar, the ITAT held that section 153D approval cannot be a mere formality or rubber stamping but must demonstrate proper application of mind by the approving authority. Since the Joint CIT's bulk approval lacked individual consideration for each case, the entire proceedings were deemed invalid and quashed in favor of the assessee. Case-Laws Income Tax Wed, 16 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775046