https://www.taxtmi.com/caselaws?id=782751 ITAT Ahmedabad allowed the assessee's appeals and quashed the assessments for AYs 2013-14 and 2014-15 framed u/s 153A r.w.s. 144/143(3). It held that the AO acted without proper jurisdiction amid parallel and confused transfers of the case, violated principles of natural justice by giving virtually no opportunity to be heard, and completed assessment within two days of filing of return. The approval u/s 153D by the JCIT was found mechanical and without application of mind, rendering the assessments non est in law. Absence of notice u/s 143(2) for AY 2014-15 further invalidated the proceedings. Additions on merits were left unadjudicated as academic. en-us Fri, 28 Nov 2025 00:00:00 +0530 Wed, 03 Dec 2025 08:57:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782751 ITAT Ahmedabad allowed the assessee's appeals and quashed the assessments for AYs 2013-14 and 2014-15 framed u/s 153A r.w.s. 144/143(3). It held that the AO acted without proper jurisdiction amid parallel and confused transfers of the case, violated principles of natural justice by giving virtually no opportunity to be heard, and completed assessment within two days of filing of return. The approval u/s 153D by the JCIT was found mechanical and without application of mind, rendering the assessments non est in law. Absence of notice u/s 143(2) for AY 2014-15 further invalidated the proceedings. Additions on merits were left unadjudicated as academic. Case-Laws Income Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782751