https://www.taxtmi.com/caselaws?id=462964 The ITAT Indore held that the approval granted under section 153D was invalid as it lacked independent application of mind and did not meet statutory and procedural requirements. The revenue failed to provide evidence showing proper examination of materials or adequate time taken for approval. The Additional CIT acted mechanically and hastily, contrary to the mandate of section 153D. Consequently, the approval by the ACIT (Central), Bhopal, was set aside. The assessment orders based on this flawed approval were declared void ab initio, leading to the quashing of the entire proceeding. en-us Wed, 14 Dec 2022 00:00:00 +0530 Mon, 28 Jul 2025 18:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462964 The ITAT Indore held that the approval granted under section 153D was invalid as it lacked independent application of mind and did not meet statutory and procedural requirements. The revenue failed to provide evidence showing proper examination of materials or adequate time taken for approval. The Additional CIT acted mechanically and hastily, contrary to the mandate of section 153D. Consequently, the approval by the ACIT (Central), Bhopal, was set aside. The assessment orders based on this flawed approval were declared void ab initio, leading to the quashing of the entire proceeding. Case-Laws Income Tax Wed, 14 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462964