https://www.taxtmi.com/caselaws?id=783153 The ITAT Delhi (AT) allowed the assessee's appeal, holding the approval granted u/s 153D invalid for non-application of mind. The authority had relied on electronic evidence without adhering to the CBDT Digital Evidence Investigation Manual, 2014, which the Tribunal treated as mandatory where digital material forms the basis of assessment. Non-compliance with the Manual vitiated the 153D approval as mechanical and arbitrary. Consequently, the assessment framed pursuant to such defective approval was held legally unsustainable and set aside in favour of the assessee. en-us Fri, 28 Nov 2025 00:00:00 +0530 Wed, 10 Dec 2025 08:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783153 The ITAT Delhi (AT) allowed the assessee's appeal, holding the approval granted u/s 153D invalid for non-application of mind. The authority had relied on electronic evidence without adhering to the CBDT Digital Evidence Investigation Manual, 2014, which the Tribunal treated as mandatory where digital material forms the basis of assessment. Non-compliance with the Manual vitiated the 153D approval as mechanical and arbitrary. Consequently, the assessment framed pursuant to such defective approval was held legally unsustainable and set aside in favour of the assessee. Case-Laws Income Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783153