Common 153D Approval for 14 Years Held Void – ITAT Quashes Entire Block of Assessments

Brij Kishore Sabharwal Vs ACIT (ITAT Delhi)

Section 153D Approval Must Be Year-Specific & Assessee-Specific – Common Approval Held Void, Entire Block Scrapped; Section 153D Approval Must Be Independent for Each Year – Mechanical Approval Vitiates Assessment; “Rubber-Stamped” 153D Sanction Invalid – ITAT Strikes Down Four Years’ Assessments; ITAT: One Approval Can’t Cover All – Common 153D Nod for Two Assessees Declared Illegal; Jurisdictional Safeguard Ignored – Common 153D Approval Quashed by ITAT Delhi

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