https://www.taxtmi.com/caselaws?id=468462 Mechanical approval under Section 153D of the Income-tax Act, granted without application of mind, vitiated the assessment; the defect was not cured by Section 292B. The Delhi HC relied on its earlier view sustaining annulment on the same basis and treated the Tribunal's finding as factual. On that footing, the revenue's challenge did not raise any substantial question of law, so the appeal was not entertained and was closed. en-us Tue, 19 Sep 2023 00:00:00 +0530 Thu, 07 May 2026 17:06:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468462 Mechanical approval under Section 153D of the Income-tax Act, granted without application of mind, vitiated the assessment; the defect was not cured by Section 292B. The Delhi HC relied on its earlier view sustaining annulment on the same basis and treated the Tribunal's finding as factual. On that footing, the revenue's challenge did not raise any substantial question of law, so the appeal was not entertained and was closed. Case-Laws Income Tax Tue, 19 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468462