https://www.taxtmi.com/caselaws?id=784063 Validity of approval under s.153D for assessments framed u/s 153A was the dominant issue. The Tribunal held that s.153D approval is a jurisdictional prerequisite and, where granted mechanically without due application of mind and containing multiple infirmities, it is invalid; an assessment order passed in absence of valid s.153D approval is void ab initio and not curable. Consequently, the impugned s.153A assessment orders were annulled and the grounds on additions became infructuous and were not adjudicated. The challenge to initiation of penalty proceedings was held not maintainable and was dismissed. en-us Fri, 21 Nov 2025 00:00:00 +0530 Sat, 27 Dec 2025 13:02:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784063 Validity of approval under s.153D for assessments framed u/s 153A was the dominant issue. The Tribunal held that s.153D approval is a jurisdictional prerequisite and, where granted mechanically without due application of mind and containing multiple infirmities, it is invalid; an assessment order passed in absence of valid s.153D approval is void ab initio and not curable. Consequently, the impugned s.153A assessment orders were annulled and the grounds on additions became infructuous and were not adjudicated. The challenge to initiation of penalty proceedings was held not maintainable and was dismissed. Case-Laws Income Tax Fri, 21 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784063