Approvals Under Section 153D Quashed: JCIT's Mechanical Endorsement Without Application of Mind Deemed Procedurally Defective

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....The ITAT quashed approvals granted under section 153D, finding them procedurally defective. The approving JCIT had mechanically approved draft assessment orders without demonstrating application of mind, merely stating "Following draft assessment orders are being approved" without reasons or evidence of examining the material. The Tribunal noted that protective and substantive assessments against the company and its Director were approved in separate letters rather than together, with the protective addition approval preceding the substantive one, further indicating mechanical processing. The JCIT's subsequent letter revealed a misconception that approval was "only a formal culmination" rather than a substantive requirement. The ITAT emphas.........