ITAT Delhi Strikes Down Mechanical 153D Approvals, Quashes Assessments

Satish Kumar Pawa Vs ACIT (ITAT Delhi) ITAT Delhi Quashes Mechanical 153D Approvals – Common Sanction for Multiple Assessees Held Void-  Rule 27 Invoked Successfully – Tribunal Allows Assessees to Raise Jurisdictional Plea ITAT Delhi has held that consolidated approval u/s 153D granted for multiple assessees & years through a single letter was mechanical & invalid. Consequently, the assessments framed pursuant to such approval were quashed, & penalty appeals under section 271(1)(c) also stood deleted. Assessees invoked Rule 27 of ITAT Rules to raise an additional legal ground ...