https://www.taxtmi.com/caselaws?id=464625 ITAT (DELHI) held that any assessment framed under s.153A without prior approval required by s.153D is unsustainable. The AO's "second-round" assessment dated 11.06.2015 was framed without s.153D approval; lower authorities and remand proceedings confirmed this defect. Consequently the assessment under s.153A was invalid and the Revenue's appeal was dismissed. en-us Wed, 20 Nov 2024 00:00:00 +0530 Thu, 06 Nov 2025 12:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464625 ITAT (DELHI) held that any assessment framed under s.153A without prior approval required by s.153D is unsustainable. The AO's "second-round" assessment dated 11.06.2015 was framed without s.153D approval; lower authorities and remand proceedings confirmed this defect. Consequently the assessment under s.153A was invalid and the Revenue's appeal was dismissed. Case-Laws Income Tax Wed, 20 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464625