Single blanket approval under Section 153D for multiple years is invalid: ITAT Delhi

Jitender Kumar Garg Vs DCIT (ITAT Delhi) Once the foundational jurisdiction is lacking, the additions made by AO do not survive for adjudication- 153A Assessments Quashed for Invalid & Mechanical Approval u/s 153D In this consolidated decision involving six appeals, Delhi Bench examined the core jurisdictional challenge raised by Assessee against assessments framed u/s 153A subsequent to a search conducted on 06.06.2018. Assessee contended that the assessments were void because the approval u/s 153D, which is a mandatory statutory precondition for framing assessments in search cases, was i...