Case Law Details
Case Name : Sudesh Kumar Vs DCIT (ITAT Delhi)
Related Assessment Year : 2019-20
Courts :
All ITAT ITAT Delhi
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Sudesh Kumar Vs DCIT (ITAT Delhi)
Mechanical 153D Approval Strikes Down Entire Search Assessment: Delhi ITAT Quashes ₹1.09 Cr 69A Addition
Delhi ITAT, Delhi Bench ‘B’, in Sudesh Kumar Vs DCIT (ITA No.2471/Del/2025, AY 2019-20, order dated 19-12-2025), quashed the assessment framed u/s 153A r.w.s. 143(3) solely on the ground of mechanical approval u/s 153D. The Tribunal admitted the additional legal ground holding that validity of approval goes to the root of juris
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