https://www.taxtmi.com/caselaws?id=779402 ITAT (DELHI - AT) set aside assessments where approval under s.153D was a single, omnibus, mechanical approval covering three anonymized assessees and 21 assessment years. The tribunal held the approval invalid because it contained no indication that the approving authority perused draft orders or articulated any thought process, rendering the approvals non-justiciable and vitiating the resulting assessment orders. Applying higher-court reasoning, the tribunal allowed the assessees' appeals. en-us Wed, 22 Jan 2025 00:00:00 +0530 Mon, 06 Oct 2025 09:10:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779402 ITAT (DELHI - AT) set aside assessments where approval under s.153D was a single, omnibus, mechanical approval covering three anonymized assessees and 21 assessment years. The tribunal held the approval invalid because it contained no indication that the approving authority perused draft orders or articulated any thought process, rendering the approvals non-justiciable and vitiating the resulting assessment orders. Applying higher-court reasoning, the tribunal allowed the assessees' appeals. Case-Laws Income Tax Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779402