https://www.taxtmi.com/caselaws?id=781781 ITAT Delhi (AT) allowed the assessee's appeal and quashed the assessments framed under s.153A r.w.s. 153C on the ground of invalid approval under s.153D. The Bench held that the approval granted by the Addl. CIT, Central Range, Gurugram, did not satisfy the statutory requirement of a valid and proper sanction, following the ratio of earlier decisions in Millenium Vinimay Pvt. Ltd. and a Delhi HC ruling in Shiv Kumar Nayyar. As the defect in s.153D approval went to the root of jurisdiction, the entire proceedings were declared void and the assessments annulled. en-us Wed, 12 Nov 2025 00:00:00 +0530 Tue, 18 Nov 2025 18:48:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781781 ITAT Delhi (AT) allowed the assessee's appeal and quashed the assessments framed under s.153A r.w.s. 153C on the ground of invalid approval under s.153D. The Bench held that the approval granted by the Addl. CIT, Central Range, Gurugram, did not satisfy the statutory requirement of a valid and proper sanction, following the ratio of earlier decisions in Millenium Vinimay Pvt. Ltd. and a Delhi HC ruling in Shiv Kumar Nayyar. As the defect in s.153D approval went to the root of jurisdiction, the entire proceedings were declared void and the assessments annulled. Case-Laws Income Tax Wed, 12 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781781