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2023 (4) TMI 487 - ITAT DELHIAssessment u/s 153A - valid and requisite mandatory statutory approval under section 153D - HELD THAT:- As in assessee’s own case [2022 (5) TMI 279 - ITAT DELHI] on the basis of same approval, ITAT has found that approval is not in accordance with section 153D and has quashed the assessment. Moreover, it is not the case that the above said orders of ITAT have been reversed by the Hon’ble jurisdictional High Court. In such circumstances, adhering to the principle of stair decisis, we follow the aforesaid Tribunal orders and hold that the above 153D approval is not in accordance with law and same is liable to be dismissed. Accordingly, the assessment framed in this case is quashed for legal infirmities in 153D approval. Decided in favour of assessee.
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