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Mechanical 153D Approval Vitiates Entire 153A Block – Delhi ITAT
Case Law Details
- Case Name
- Dileep K. Gupta Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Delhi
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Dileep K. Gupta Vs DCIT (ITAT Delhi)
In this batch of six appeals arising from search assessments u/s 153A r.w.s. 143(3), Assessee challenged the very validity of the assessments on the ground that approvals u/s 153D were issued mechanically by the JCIT, Central Range-8. ITAT examined the approval letters & order-sheet notings , noting that no assessment folders, seized material, investigation report, or records were ever forwarded to the JCIT; only the draft orders were sent on 28.03.2022/30.03.2022. Despite this, the JCIT issued approvals on 29.03.2022 & 31.03.2022 mentioning t...
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