https://www.taxtmi.com/caselaws?id=462984 The ITAT Indore held that the approval granted under section 153D was without proper application of mind, relying on precedent that such approval must adhere strictly to statutory mandates. The Additional CIT's mechanical approval was found invalid. Consequently, the assessments framed under section 153A were quashed. The assessee's appeals were allowed. en-us Thu, 25 May 2023 00:00:00 +0530 Tue, 29 Jul 2025 20:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462984 The ITAT Indore held that the approval granted under section 153D was without proper application of mind, relying on precedent that such approval must adhere strictly to statutory mandates. The Additional CIT's mechanical approval was found invalid. Consequently, the assessments framed under section 153A were quashed. The assessee's appeals were allowed. Case-Laws Income Tax Thu, 25 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462984