Search Assessments Quashed for Lack of Prior U/s 153D Approval

ACIT Vs Inderjit Mehta Constructions Pvt. Ltd. (ITAT Delhi) Section 153A Assessments Void Without Prior 153D Approval; Post-Facto Sanction Cannot Cure Defect In search assessments for AYs 2018-19 to 2021-22, the Assessing Officer passed orders under section 143(3) read with section 153A on 21.03.2022, whereas the mandatory approval under section 153D was granted only later on 23.03.2022. Thus, on the date the assessment orders were actually passed, no prior approval of the Joint/Additional Commissioner existed. The CIT(A) held that prior approval under section 153D is a statutory pre-condition...