https://www.taxtmi.com/caselaws?id=464049 ITAT KOLKATA - AT held the approval under section 153D was mechanical and given without application of mind, as indicated by inconsistencies and mismatched figures, rendering the approval invalid; consequently the assessment proceedings based on that approval were quashed as illegal and void. The tribunal also found the department failed to prove valid service of notice under section 143(2), the notice date preceding the return filing, and therefore allowed the legal ground raised by the taxpayer. en-us Thu, 18 Jul 2024 00:00:00 +0530 Sat, 27 Sep 2025 12:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464049 ITAT KOLKATA - AT held the approval under section 153D was mechanical and given without application of mind, as indicated by inconsistencies and mismatched figures, rendering the approval invalid; consequently the assessment proceedings based on that approval were quashed as illegal and void. The tribunal also found the department failed to prove valid service of notice under section 143(2), the notice date preceding the return filing, and therefore allowed the legal ground raised by the taxpayer. Case-Laws Income Tax Thu, 18 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464049