https://www.taxtmi.com/caselaws?id=464223 ITAT DELHI - AT held that approval under s153D was invalid where the approval letter did not disclose reasons or show application of mind; the Tribunal refused to probe internal departmental communications to validate the approval. The decision affirmed that involvement of senior officers at various stages cannot cure an approval silent on reasons or omit mention of examined incriminating material. Relief was granted to the assessee and the revenue's challenge failed. en-us Fri, 17 Jan 2025 00:00:00 +0530 Mon, 13 Oct 2025 10:04:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464223 ITAT DELHI - AT held that approval under s153D was invalid where the approval letter did not disclose reasons or show application of mind; the Tribunal refused to probe internal departmental communications to validate the approval. The decision affirmed that involvement of senior officers at various stages cannot cure an approval silent on reasons or omit mention of examined incriminating material. Relief was granted to the assessee and the revenue's challenge failed. Case-Laws Income Tax Fri, 17 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464223