Same-Day 153D Approval Invalidates Section 153A Assessments

Hydrise Foods Pvt. Ltd. Vs DCIT (ITAT Agra)

Same-Day Mass Approval = Mechanical: ITAT Quashes 153A Assessments

Search took place on 26.09.2017 in Basant Group including Assessee. Assessments were completed u/s 153A r.w.s.143(3) on 30.09.2021 after obtaining approval u/s 153D from Addl.CIT, Central Range, Kanpur.

Assessee challenged the very foundation of assessment by contending that approval u/s 153D was mechanical. Tribunal examined the approval letter, which showed that draft orders of several assessees for multiple AYs wer

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