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Assessment u/s 153A Invalidated Due to Missing Mandatory Approval from Additional CIT as Required by Section 153D.
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....Invalid approval obtained u/s 153D for assessment u/s 153A - Approval from Addl. CIT of the Range - So, when mandatory approval u/s 153D is not there, entire assessment made by the AO u/s 153A/143(3) is not sustainable as it is no approval in the eyes of law....
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