Assessment orders passed u/s 153A quashed in absence of individual approval u/s 153D

Inder Pal Singh Arora Vs DCIT (ITAT Dehradun)

Held that in the present case the approving authority has acted casually and granted the approval u/s. 153D in a mechanical manner without judicious exercise of power. According, approval granted u/s 153D was quashed and consequently the assessment order u/s 153A was also quashed.

Facts-

Pursuant to the search, the assessment for the year was completed u/s 153A(1)(b) r.w.s. 143(3) of the Act.

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