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Omnibus Section 153D Approval Invalid, Entire Search Assessment Quashed
Case Law Details
- Case Name
- Reshmi Jain Vs DCIT (ITAT Gauhati)
- 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 Guwahati
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Reshmi Jain Vs DCIT (ITAT Gauhati)
Omnibus 153D Approval for 10 Assessees Is No Approval at All: Guwahati ITAT Quashes Entire Search Assessments
Guwahati ITAT, Guwahati Bench, in a batch of appeals led by Reshmi Jain, Karishma Jain & Others Vs DCIT (ITA Nos.306 to 310/GTY/2019; AYs 2015-16 & 2016-17; order dated 18-12-2025), quashed the entire search assessments framed u/s 153A r.w.s. 143(3) solely on the ground of invalid and mechanical approval u/s 153D.
The Tribunal found that the Additional CIT had granted a single, consolidated approval dated 28-12-2018 covering 10 assessees/entit...
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