Approval u/s. 153D granted in mechanical and consolidated manner is invalid

Ambika Garments Vs ACIT (ITAT Jaipur) ITAT Jaipur held that approval granted under section 153D in a mechanical and consolidated manner without due application of mind is invalid. Accordingly, assessment orders framed under section 153A cannot be sustained. Facts- A search action was conducted on 01.10.2018 in the case of Karnani Group, Jaipur to which the assessee belongs. Various assets/books of account and documents were found and seized as per annexure prepared while search. The jurisdiction over the case was assigned to ACIT, Central Circle-3, Jaipur on 11.12.2018 vide order u/s 127 of th...