Approval of 85 Draft Orders in a Day Shows Mechanical Approvals & Render Assessments Invalid

PCIT Vs Sapna Gupta (Allahabad High Court)

Allahabad High Court in PCIT vs. Sapna Gupta addressed the validity of an assessment order made under Section 153A/143(3) of the Income Tax Act, 1961, following a search operation. The case concerned the assessment year 2014–15, for which the assessee filed a return in response to a notice under Section 153A. The Income Tax Appellate Tribunal (ITAT), Lucknow Bench, had earlier quashed the assessment on grounds that the prior approval mandated under Section 153D of the Act was granted in a mechanical manner. The Tribunal observed

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