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2021 (4) TMI 476 - ITAT JABALPUR
Validity of assessment - Statutory approval of Draft Assessment order u/s 153D - Jurisdiction - Approval by the JCIT as required under section 153D obtained or not? - as argued no approval said to be granted by Joint Commissioner u/s. 153D - HELD THAT:- As relying on MITTAL ROADWAYS PVT. LTD. [2021 (3) TMI 555 - ITAT JABALPUR] this Tribunal is of the considered opinion that there is no approval u/s 153D of the Act for passing of the assessment order.
Therefore, this Tribunal is unable to uphold the orders of the authorities below. Accordingly, the orders of the authorities below are quashed. - Decided in favour of assessee.