https://www.taxtmi.com/caselaws?id=465366 The dominant issue was whether assessments framed u/s 153A were vitiated due to invalid approval granted by the Jt. CIT u/s 153D. The ITAT held that approval under s.153D must reflect application of mind; a mechanical or perfunctory sanction, as recognised in prior co-ordinate bench decisions, renders the consequent assessment proceedings unsustainable in law. Since the approval was found to be mechanical, the assessments were quashed and the assessee's appeals were allowed. en-us Thu, 07 Oct 2021 00:00:00 +0530 Thu, 18 Dec 2025 22:30:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465366 The dominant issue was whether assessments framed u/s 153A were vitiated due to invalid approval granted by the Jt. CIT u/s 153D. The ITAT held that approval under s.153D must reflect application of mind; a mechanical or perfunctory sanction, as recognised in prior co-ordinate bench decisions, renders the consequent assessment proceedings unsustainable in law. Since the approval was found to be mechanical, the assessments were quashed and the assessee's appeals were allowed. Case-Laws Income Tax Thu, 07 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465366