Approval granted u/s. 153D in mechanical manner is bad-in-law: ITAT Bangalore

Khoday Ehshwarsa and Sons Vs DCIT (ITAT Bangalore) ITAT Bangalore held that approval given under section 153D of the Income Tax Act at the fag end of assessment in a mechanical manner and without application of mind is invalid and bad in law. Facts- In the present case, the assessment was framed by the AO u/s. 153A r.w.s. 143(3) r.w.s. 153D of the Act vide order dated 31.3.2022 after making various additions to the total income of the assessee. The assessee before CIT-A challenged the validity of the assessment framed by the AO on various grounds. Among other grounds raised by the assessee bef...