Shri Jatin Harish Shah, Mumbai vs Acit-17(2), Mumbai on 16 August, 2019
6. The impugned assessment order passed u/s 153A r.w.s.
153B/143(3) dated 30.12.2019 is nullity being without jurisdiction in as
much as no prior approval as mandate by S.153D was obtained or the
approval obtained u/s 153D was not obtained from the specified
authority, as prescribed in law or else the approval obtained u/s 153D
was accorded mechanically without any application of mind. Hence,
4 ITA No. 389, 624 To 626/JPR/2024
Sh. Harish Jain vs. ACIT
there is no approval as such, as contemplated by law hence, the
impugned assessment order may kindly be quashed."