Income Tax: JCIT's Mechanical Approval u/s 153D Invalid, Assessment Order Overturned Due to Lack of Due Diligence.

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....Assessment u/s 153A - The ld JCIT has granted approval under section 153D of the Act in a mechanical manner without application of mind to the relevant assessment records and draft assessment orders submitted before him by the AO - The approval u/s.153D of the Act cannot be treated as an official formality - Assessment order set aside.....