2024 (7) TMI 852

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..... ded in HC [ 2023 (7) TMI 1214 - DELHI HIGH COURT] approval was granted without examining the assessment record or the search material. Tribunal was right that there was absence of application of mind by the ACIT in granting approval un/s 153D. It is not an exercise dealing with a immaterial matter which could be corrected by taking recourse to Section 292B, issue decided against revenue. HELD THAT .....

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