Assessment Quashed Due to Mechanical Section 153D Approval

Sudesh Kumar Vs DCIT (ITAT Delhi) Mechanical 153D Approval Strikes Down Entire Search Assessment: Delhi ITAT Quashes ₹1.09 Cr 69A Addition Delhi ITAT, Delhi Bench ‘B’, in Sudesh Kumar Vs DCIT (ITA No.2471/Del/2025, AY 2019-20, order dated 19-12-2025), quashed the assessment framed u/s 153A r.w.s. 143(3) solely on the ground of mechanical approval u/s 153D. The Tribunal admitted the additional legal ground holding that validity of approval goes to the root of jurisdiction. It noted that approval dated 08-06-2021 was granted through a common, omnibus communication covering multiple AYs and...