Assessment u/s. 153A quashed as based on common approval u/s. 153D

Vasudev Garg Vs DCIT (ITAT Delhi) ITAT Delhi held that assessment under section 153A of the Income Tax Act based on common approval under section 153D of the Income Tax Act is non-est in the eye of law. Hence, the same is liable to be quashed. Facts- The assessee’s eight appeals for assessment years 2012-13 to 2019-20, arise against the CIT(A)-3, Gurgaon’s common order dated 25.03.2025 in proceedings u/s 153A/143(3) of the Income Tax Act, 1961 respectively. It emerges at the outset that there arises the first and foremost issue of validity of all the impugned assessments framed u/s 153A of...