Blanket Mechanical 153D Approval Approval Not Valid – ITAT Delhi Quashes Assessments  

 Nanak Chand Tayal Vs DCIT (ITAT Delhi) The main issue raised was validity of approval u/s 153D, which is mandatory before passing assessment orders in search cases. Assessee contended that the Addl. CIT had granted a common approval covering 14 different assessees for multiple years, without independent application of mind. It was argued that such omnibus approval was mechanical & contrary to law laid down by Delhi High Court in Shiv Kumar Nayyar (ITA No.285/2024) & other rulings. Tribunal noted that identical approval was earlier examined in case of Vinod Jindal Vs DCIT (ITA Nos.197...