https://www.taxtmi.com/caselaws?id=778563 ITAT DELHI - AT held the assessment order vitiated and quashed where a single mechanical approval under s.153D was granted for 49 assessees across multiple AYs without specific mention of seized material or reasons showing superior authority's involvement. Applying precedents from SC and HC that mechanical or ritualistic approvals under s.153D invalidate consequent assessments, the tribunal allowed the assessee's ground of appeal and set aside the assessment based on the flawed approval. en-us Fri, 12 Sep 2025 00:00:00 +0530 Thu, 18 Sep 2025 08:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778563 ITAT DELHI - AT held the assessment order vitiated and quashed where a single mechanical approval under s.153D was granted for 49 assessees across multiple AYs without specific mention of seized material or reasons showing superior authority's involvement. Applying precedents from SC and HC that mechanical or ritualistic approvals under s.153D invalidate consequent assessments, the tribunal allowed the assessee's ground of appeal and set aside the assessment based on the flawed approval. Case-Laws Income Tax Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778563