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Blanket Mechanical 153D Approval Approval Not Valid – ITAT Delhi Quashes Assessments
Case Law Details
- Case Name
- Nanak Chand Tayal Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Delhi
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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 ...
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