Assessment Order Invalidated: Missing Required Approval u/s 153D by JCIT or Addl. CIT.

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....Validity of the assessment order u/s 153A for want of approval under section 153D - no prior approval under section 153D by JCIT/Addl. CIT before passing the impugned assessment order have been obtained. A.O. was not competent to pass the assessment order u/s 153A .....