Mass Rubber-Stamp Approval Under Section 153D Invalid: Delhi HC:

PCIT Vs Believe Constructions P. Ltd. (Delhi High Court) Search Assessment Quashed: Delhi HC Rules Mechanical Approval Under Section 153D Invalid; Prior Approval Failure: ITAT Order Confirmed Due to Mechanical 153D Sanction; Search Assessments Set Aside: Superior Authority Failed to Scrutinize Material for 153D;  When Superiors Don’t Scrutinize, Assessments Don’t Survive- Mechanical 153D Approval Invalid – Delhi HC. Delhi High Court dismissed Revenue’s appeal against the order of ITAT which had quashed assessments framed u/s 153A/153D on the ground that the mandatory approval require...