Invalid Assessment Order Due to Mechanical Approval Process Lacking Proper Consideration Under Income Tax Act.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Validity of assessment order passed u/s 153A - mandatory approval was being granted mechanically - A mere endorsement to a list of cases of Assessment Orders by putting signature with "rubber stamping" on the letter without application of mind will not satisfy the requirement of the law for approval or sanction u/s 153D of the Act. - AT....