https://www.taxtmi.com/caselaws?id=780754 ITAT Delhi-AT quashed the entire proceedings initiated under s.153C read with s.153A for lack of a valid approval under s.153D, finding the impugned assessment completed u/s.153A invalid due to the defective approval. Reliance on precedents from the HC and ITAT was noted, and the Revenue's appeal was dismissed. en-us Wed, 15 Oct 2025 00:00:00 +0530 Tue, 04 Nov 2025 15:07:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780754 ITAT Delhi-AT quashed the entire proceedings initiated under s.153C read with s.153A for lack of a valid approval under s.153D, finding the impugned assessment completed u/s.153A invalid due to the defective approval. Reliance on precedents from the HC and ITAT was noted, and the Revenue's appeal was dismissed. Case-Laws Income Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780754