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Mechanical U/s 153D Approval Voids Entire Search Assessment
Case Law Details
- Case Name
- Mahesh Kumar Verma Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Delhi
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Mahesh Kumar Verma Vs DCIT (ITAT Delhi)
In Mahesh Kumar Verma Vs. DCIT , ITA Nos.301 & 807/Del/2020, AY 2017-18, order dated 31.12.2025, Delhi ITAT allowed Assessee’s appeal & dismissed Revenue’s appeal, by quashing entire assessment u/s 153A due to mechanical approval u/s 153D.
Search u/s 132 was conducted on 15.12.2017 in case of Somya Bullion & Jewellers, proprietary concern of Assessee. AO completed assessment making addition of ₹8.31 crore u/s 68 towards unexplained sales & ₹80.31 lakh towards alleged commission @1%. During appellate proceedings, ...
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