https://www.taxtmi.com/caselaws?id=782950 The ITAT Delhi allowed the assessee's appeal and quashed the assessment framed under s.153A. It held that no valid service of notice under s.153A was effected on the assessee, rendering the entire assessment proceedings void ab initio. Additionally, the Tribunal found that the approval under s.153D by the Addl. CIT was granted mechanically, without independent application of mind to each assessment year and each assessee, contrary to the statutory mandate. The approving authority failed to examine the assessment records and the issues raised by the AO, defeating the legislative purpose of s.153A-153D. Consequently, the impugned assessment was annulled in toto. en-us Sat, 29 Nov 2025 00:00:00 +0530 Sat, 06 Dec 2025 08:46:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782950 The ITAT Delhi allowed the assessee's appeal and quashed the assessment framed under s.153A. It held that no valid service of notice under s.153A was effected on the assessee, rendering the entire assessment proceedings void ab initio. Additionally, the Tribunal found that the approval under s.153D by the Addl. CIT was granted mechanically, without independent application of mind to each assessment year and each assessee, contrary to the statutory mandate. The approving authority failed to examine the assessment records and the issues raised by the AO, defeating the legislative purpose of s.153A-153D. Consequently, the impugned assessment was annulled in toto. Case-Laws Income Tax Sat, 29 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782950