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Common Section 153D approval makes all search assessments void ab initio
Case Law Details
- Case Name
- Mukesh Kumar Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2011-12
- Courts
- All ITAT, ITAT Delhi
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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 ...
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