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Mechanical Section 153D Approval Invalid: ITAT Quashes Search Assessments for Multiple Years
Case Law Details
- Case Name
- Terveeni Singh Vs Central Circle-14 (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13 to 2014-15
- Courts
- All ITAT, ITAT Delhi
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Terveeni Singh Vs Central Circle-14 (ITAT Delhi)
Mechanical Section 153D Approval Invalid: ITAT Quashes Search Assessments for Multiple Years
The Delhi Bench of the ITAT quashed the assessments framed under sections 153C read with 153A for AYs 2012-13 to 2014-15 and 2017-18 to 2018-19, holding that the mandatory approval granted under section 153D was mechanical, omnibus and without application of mind, rendering the entire proceedings void ab initio.
The Tribunal admitted the additional legal ground challenging the validity of approval under section 153D, treating it as a pur...
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