Common Section 153D approval makes all search assessments void ab initio

Mukesh Kumar Vs ACIT (ITAT Delhi) Delhi ITAT   quashed all assessments framed u/s 153A &  153C arising out of a common search dated 23-07-2015. The Tribunal found that the Addl. CIT had granted a single, mechanical &  combined approval u/s 153D covering dozens of assessees &  multiple assessment years, which was impermissible in law. Relying on recent binding precedents of the Delhi High Court &  Supreme Court in PCIT vs Shiv Kumar Nayyar, PCIT vs Anuj Bansal &  PCIT vs MDLR Hotels (P.) Ltd., the Tribunal held that such omnibus approval vitiates the very jurisdiction...