https://www.taxtmi.com/caselaws?id=462963 The ITAT Cutack held that the assessee was provided all relevant seized documents and statements recorded under section 132(4), rejecting the claim of denial of natural justice. The assessee did not request cross-examination of witnesses or statements during assessment proceedings; hence, no violation of natural justice occurred. However, the tribunal found that the approval under section 153D was granted mechanically without proper application of mind, rendering the assessments under section 153A void and bad in law. Consequently, the impugned assessment orders were quashed and set aside. en-us Fri, 21 Jan 2022 00:00:00 +0530 Mon, 28 Jul 2025 18:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462963 The ITAT Cutack held that the assessee was provided all relevant seized documents and statements recorded under section 132(4), rejecting the claim of denial of natural justice. The assessee did not request cross-examination of witnesses or statements during assessment proceedings; hence, no violation of natural justice occurred. However, the tribunal found that the approval under section 153D was granted mechanically without proper application of mind, rendering the assessments under section 153A void and bad in law. Consequently, the impugned assessment orders were quashed and set aside. Case-Laws Income Tax Fri, 21 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462963