https://www.taxtmi.com/caselaws?id=777175 ITAT Nagpur - AT held that approvals under section 153D were mechanically granted without due application of mind, rendering them invalid and the consequent assessment orders void ab initio. The Tribunal found the Department failed to show diligent examination of materials before approving draft assessment orders; template-driven approvals cannot substitute for the statutory, independent scrutiny required. Confidential affidavits and documents lacked corroboration and were inadmissible for validating approval. The defect was substantive and incurable, and the appeals were decided in favour of the assessee. en-us Mon, 09 Jun 2025 00:00:00 +0530 Mon, 25 Aug 2025 13:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777175 ITAT Nagpur - AT held that approvals under section 153D were mechanically granted without due application of mind, rendering them invalid and the consequent assessment orders void ab initio. The Tribunal found the Department failed to show diligent examination of materials before approving draft assessment orders; template-driven approvals cannot substitute for the statutory, independent scrutiny required. Confidential affidavits and documents lacked corroboration and were inadmissible for validating approval. The defect was substantive and incurable, and the appeals were decided in favour of the assessee. Case-Laws Income Tax Mon, 09 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777175