Legitimacy of assessment orders u/s 153A and the validity of approval u/s 153D - The Tribunal found that...

Legitimacy of assessment orders u/s 153A and the validity of approval u/s 153D - The Tribunal found that the approvals under Section 153D were granted in a generic and listless manner, without proper examination of the draft assessment orders and issues therein for each assessment year. The approvals were an empty formality, not meeting the legal requirements, and hence, the related assessment orders were quashed. .....

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