https://www.taxtmi.com/caselaws?id=775732 The ITAT Delhi held that the approval granted under section 153D was invalid as the Approving Authority did not examine the assessment record or seized materials before granting approval. The approval was based solely on the draft assessment order and was given mechanically on the same day it was received, indicating a mere rubber stamp exercise without application of mind. Consequently, the approval failed to comply with the statutory requirements of section 153D. The assessee's appeal was allowed. en-us Wed, 16 Jul 2025 00:00:00 +0530 Tue, 29 Jul 2025 12:42:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775732 The ITAT Delhi held that the approval granted under section 153D was invalid as the Approving Authority did not examine the assessment record or seized materials before granting approval. The approval was based solely on the draft assessment order and was given mechanically on the same day it was received, indicating a mere rubber stamp exercise without application of mind. Consequently, the approval failed to comply with the statutory requirements of section 153D. The assessee's appeal was allowed. Case-Laws Income Tax Wed, 16 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775732