https://www.taxtmi.com/caselaws?id=778349 ITAT held that the approval under s.153D was mechanical, lacking any application of mind, and therefore invalid; consequential assessment orders framed under ss.153A/143(3) were annulled. The Tribunal affirmed that approvals by tax authorities are quasi-judicial and must reflect considered application of mind rather than rubber-stamping. Finding the approval vitiated, ITAT allowed the appeals and set aside the assessments. en-us Fri, 29 Aug 2025 00:00:00 +0530 Mon, 15 Sep 2025 08:26:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778349 ITAT held that the approval under s.153D was mechanical, lacking any application of mind, and therefore invalid; consequential assessment orders framed under ss.153A/143(3) were annulled. The Tribunal affirmed that approvals by tax authorities are quasi-judicial and must reflect considered application of mind rather than rubber-stamping. Finding the approval vitiated, ITAT allowed the appeals and set aside the assessments. Case-Laws Income Tax Fri, 29 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778349