https://www.taxtmi.com/highlights?id=91060 The ITAT held that the approval granted under section 153D was invalid as the Approving Authority failed to independently examine the assessment records or seized materials before granting consolidated approval. The approval was based solely on the draft assessment order without any application of mind, rendering it a mechanical and perfunctory act. Consequently, the approval did not comply with the statutory requirements under section 153D. The tribunal set aside the approval, holding it to be void ab initio, and allowed the assessee's appeal. en-us Wed, 30 Jul 2025 08:21:18 +0530 Wed, 30 Jul 2025 08:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=91060 The ITAT held that the approval granted under section 153D was invalid as the Approving Authority failed to independently examine the assessment records or seized materials before granting consolidated approval. The approval was based solely on the draft assessment order without any application of mind, rendering it a mechanical and perfunctory act. Consequently, the approval did not comply with the statutory requirements under section 153D. The tribunal set aside the approval, holding it to be void ab initio, and allowed the assessee's appeal. Highlights Income Tax Wed, 30 Jul 2025 08:21:18 +0530 https://www.taxtmi.com/highlights?id=91060