Assessment Quashed for Mechanical Approval Under Section 153D

Sunil Sponge Private Limited Vs ACIT (ITAT Raipur)

Mechanical s.153D Approval = Assessment Void: ITAT Raipur Quashes Search Assessment

Raipur ITAT ‘SMC’ Bench, in Sunil Sponge Pvt. Ltd. vs. ACIT  (ITA No.748/RPR/2025, AY 2018-19, order dated 24.12.2025), allowed the assessee’s appeal and quashed the assessment in toto, hold

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