2021 (11) TMI 1140 - ITAT DELHI

Validity of assesment u/s 153A - validity of approval of the draft assessment order u/s 153D - HELD THAT:- Since, the Assessing Officer has sought approval u/s 153D of the Act in the case of assessee from Assessment Years 2005-06 to 2011-12, therefore, in view of our order [2022 (3) TMI 643 - ITAT DELHI] in assessee’s own case for Assessment Year 2009-10 reproduced above, we hold that the assessment orders are vitiated for want of valid approval u/s 153D of the Act and as such no addition could be made against the assessee. We, therefore, quash the assessment orders passed u/s 153A of the Act for both the years, resultantly, all additions are deleted - Decided in favour of assessee.