https://www.taxtmi.com/caselaws?id=448394 ITAT Delhi held that search assessments u/s 153A were invalid due to mechanical approval granted u/s 153D. The JCIT approved 40 draft assessment orders for multiple assessment years on a single day (29.12.2017), demonstrating lack of due application of mind. The tribunal found that granting single approval for all assessment years together, rather than individual approvals as required by s.153D, violated statutory requirements. Following precedents from Orissa HC and Delhi HC, the tribunal concluded that mechanical approval without judicious consideration renders the entire search assessment proceedings invalid. Assessment orders were quashed in favor of the assessee. en-us Wed, 10 Jan 2024 00:00:00 +0530 Wed, 17 Jan 2024 13:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448394 ITAT Delhi held that search assessments u/s 153A were invalid due to mechanical approval granted u/s 153D. The JCIT approved 40 draft assessment orders for multiple assessment years on a single day (29.12.2017), demonstrating lack of due application of mind. The tribunal found that granting single approval for all assessment years together, rather than individual approvals as required by s.153D, violated statutory requirements. Following precedents from Orissa HC and Delhi HC, the tribunal concluded that mechanical approval without judicious consideration renders the entire search assessment proceedings invalid. Assessment orders were quashed in favor of the assessee. Case-Laws Income Tax Wed, 10 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448394