Assessment framed on basis of mechanical approval u/s. 153D is not tenable: ITAT Patna

Saroj Bala Vs ACIT (ITAT Patna)

ITAT Patna held that consolidated approval under section 153D of the Income Tax Act granted in mechanical manner by JCIT without application of mind is invalid and hence assessment framed thereon is liable to be quashed.

Facts- A search & seizure and survey action have been conducted on 06/03/2019 by Investigation Directorate, Patna in the case of Shri Murlidhar Prasad. The search was also conducted on the Smt Saroj Bala and her business entities. Subsequently, notice u/s 153A of the Act was issued on 14/09/2020. The asse

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