https://www.taxtmi.com/caselaws?id=313637 ITAT Delhi held that assessment orders passed under section 153A were invalid due to improper approval under section 153D. The Addl. CIT granted approval for 43 cases on a single day (30.12.2018), including 14 cases for the assessee and related party, demonstrating mechanical approval without due application of mind. The tribunal noted that section 153D requires separate approval for each assessment year, but a single blanket approval was granted for all years. Following the precedent in PCIT vs. Anju Bansal, the tribunal ruled that such mechanical approval without judicious consideration renders the entire search assessment proceedings invalid. The assessee's additional ground challenging the validity of section 153D approval was allowed. en-us Wed, 26 Jul 2023 00:00:00 +0530 Fri, 26 Apr 2024 20:51:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313637 ITAT Delhi held that assessment orders passed under section 153A were invalid due to improper approval under section 153D. The Addl. CIT granted approval for 43 cases on a single day (30.12.2018), including 14 cases for the assessee and related party, demonstrating mechanical approval without due application of mind. The tribunal noted that section 153D requires separate approval for each assessment year, but a single blanket approval was granted for all years. Following the precedent in PCIT vs. Anju Bansal, the tribunal ruled that such mechanical approval without judicious consideration renders the entire search assessment proceedings invalid. The assessee's additional ground challenging the validity of section 153D approval was allowed. Case-Laws Income Tax Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313637