https://www.taxtmi.com/caselaws?id=462411 ITAT Chandigarh upheld the validity of section 153D approval granted by Additional CIT, rejecting appellant's claim of mechanical approval without application of mind. The tribunal found search operations under section 132 were properly conducted at business premises with seized documents, and simultaneous survey under section 133A at site office did not vitiate jurisdiction. However, ITAT allowed deletion of additions based on extrapolation from solitary booking receipt noting, finding insufficient corroborative evidence. The tribunal ruled CIT(A)'s enhancement powers under section 251 were validly exercised following proper procedure, though the underlying additions were deleted due to lack of tangible supporting material. en-us Thu, 16 May 2024 00:00:00 +0530 Fri, 20 Jun 2025 19:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462411 ITAT Chandigarh upheld the validity of section 153D approval granted by Additional CIT, rejecting appellant's claim of mechanical approval without application of mind. The tribunal found search operations under section 132 were properly conducted at business premises with seized documents, and simultaneous survey under section 133A at site office did not vitiate jurisdiction. However, ITAT allowed deletion of additions based on extrapolation from solitary booking receipt noting, finding insufficient corroborative evidence. The tribunal ruled CIT(A)'s enhancement powers under section 251 were validly exercised following proper procedure, though the underlying additions were deleted due to lack of tangible supporting material. Case-Laws Income Tax Thu, 16 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462411