Assessment Invalid: Improper Approval Procedure u/s 153D Renders Section 153C Assessment Flawed.

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....Assessment u/s 153C - Proper procedure of approval u/s 153D not followed - Mechanical approval - the approval process should indicate that proper procedure and the officer has applied his mind as per the procedures laid down by the legislature and as per the provisions. The claim made in affidavit is only afterthought. Therefore, the assessment made u/s. 144 r.w.s. 143(3)/153C of the Act is also bad in law. - AT....