https://www.taxtmi.com/caselaws?id=776354 The ITAT upheld the validity of approval under section 153D, finding no evidence that the JCIT granted approval mechanically or without application of mind. The appellant failed to prove otherwise, and the AO's assessment order, made after obtaining JCIT's approval, was presumed lawful. Additions under section 153A were sustained based on incriminating seized material admitted by the assessee during recording of statement under section 132(4). The claim for deduction of expenditure related to unexplained income was rejected under the proviso to section 69C. The appeal was dismissed, affirming the assessments and additions made by the AO. en-us Wed, 06 Aug 2025 00:00:00 +0530 Thu, 07 Aug 2025 11:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776354 The ITAT upheld the validity of approval under section 153D, finding no evidence that the JCIT granted approval mechanically or without application of mind. The appellant failed to prove otherwise, and the AO's assessment order, made after obtaining JCIT's approval, was presumed lawful. Additions under section 153A were sustained based on incriminating seized material admitted by the assessee during recording of statement under section 132(4). The claim for deduction of expenditure related to unexplained income was rejected under the proviso to section 69C. The appeal was dismissed, affirming the assessments and additions made by the AO. Case-Laws Income Tax Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776354