Assessment Under Income Tax Act Section 153A Faces Scrutiny for Inadequate Approval by Addl. CIT u/s 153D.

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....Assessment u/s 153A - Valid approval given u/s 153D - additions u/s 68 r.w.s 115BBE - there is complete non-application of mind by the Ld. Addl. CIT before granting the approval. Had there been application of mind, he would not have approved the draft assessment order - AT....