Assessment Quashed Due to Mechanical Section 153D Approval

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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