https://www.taxtmi.com/caselaws?id=774105 ITAT Delhi held that consolidated approval under section 153D covering multiple assessees and assessment years without individual consideration violates statutory requirements. The Additional CIT's mechanical approval granted through single letter for various assessees across different assessment years was deemed invalid as it failed to demonstrate proper application of mind for each specific case. The tribunal emphasized that section 153D mandates individual approval for each assessment year after verifying draft orders and seized documents. The consolidated approach rendered the statutory requirement nugatory, making the assessments invalid. Assessee's appeal was allowed. en-us Mon, 16 Jun 2025 00:00:00 +0530 Thu, 03 Jul 2025 08:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774105 ITAT Delhi held that consolidated approval under section 153D covering multiple assessees and assessment years without individual consideration violates statutory requirements. The Additional CIT's mechanical approval granted through single letter for various assessees across different assessment years was deemed invalid as it failed to demonstrate proper application of mind for each specific case. The tribunal emphasized that section 153D mandates individual approval for each assessment year after verifying draft orders and seized documents. The consolidated approach rendered the statutory requirement nugatory, making the assessments invalid. Assessee's appeal was allowed. Case-Laws Income Tax Mon, 16 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774105