https://www.taxtmi.com/caselaws?id=780936 ITAT DELHI upheld that prior approval under section 153D was not required for assessments remanded by an appellate authority, following the Punjab & Haryana HC view; the challenge to the assessment for lack of such approval was dismissed. The Tribunal also sustained the addition of Rs. 90 lakh under section 68, finding the assessee failed to comply with inquiries and produce evidence before the AO and CIT(A). CIT(A)'s order was affirmed and the assessee's grounds 1-3 were dismissed. en-us Mon, 27 Oct 2025 00:00:00 +0530 Sat, 08 Nov 2025 08:30:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780936 ITAT DELHI upheld that prior approval under section 153D was not required for assessments remanded by an appellate authority, following the Punjab & Haryana HC view; the challenge to the assessment for lack of such approval was dismissed. The Tribunal also sustained the addition of Rs. 90 lakh under section 68, finding the assessee failed to comply with inquiries and produce evidence before the AO and CIT(A). CIT(A)'s order was affirmed and the assessee's grounds 1-3 were dismissed. Case-Laws Income Tax Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780936