https://www.taxtmi.com/caselaws?id=464727 ITAT DELHI - AT quashed the assessments framed under section 153A, holding that the approving authority's endorsement under section 153D was mechanical and made without due consideration of search and scrutiny records. Because the approval was invalid, the Assessing Officer's consequential assessments could not stand. The tribunal found the department unable to justify the approval process and set aside the impugned assessments. en-us Tue, 25 Feb 2025 00:00:00 +0530 Tue, 11 Nov 2025 19:01:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464727 ITAT DELHI - AT quashed the assessments framed under section 153A, holding that the approving authority's endorsement under section 153D was mechanical and made without due consideration of search and scrutiny records. Because the approval was invalid, the Assessing Officer's consequential assessments could not stand. The tribunal found the department unable to justify the approval process and set aside the impugned assessments. Case-Laws Income Tax Tue, 25 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464727