Section 153D approval without application of mind renders Assessment null & void

Veena Singh Vs ACIT (ITAT Delhi) In a recent case before the Income Tax Appellate Tribunal (ITAT) Delhi, the matter of Veena Singh versus the Assistant Commissioner of Income Tax (ACIT) unfolded, shedding light on the critical importance of proper application of mind in granting approvals under Section 153D of the Income Tax Act, 1961. Veena Singh, the appellant, challenged the orders of the Learned Commissioner of Income Tax (Appeals) (CIT(A)), dated 16/11/2021 and 01/12/2021 for the Assessment Years 2016-17 and 2017-18 respectively. The grounds of appeal put forth by Veena Singh were varied,...