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2021 (6) TMI 933 - ITAT DEHRADUNValidity of assessment u/s 153A(1)(b) - no valid approval granted u/s 153D - HELD THAT:- The approval granted u/s 153D of the Act suffers from various infirmities and same is not in accordance with the letter and spirit of the law and is liable to be quashed. As we have negated the approval u/s 153D, the assessment order passed u/s 153A r.w.s 143(3) of the act stands vitiated for want of approval u/s 153D of the Income Tax Act, 1961 and is hereby quashed. Accordingly, the additional grounds are allowed.
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