Common 153D Approval for Multiple Years Invalidates Entire Assessment: ITAT Allahabad

Jyoti Mediservices Private Ltd. Vs. DCIT, Central Circle (ITAT Allahabad) Assessment Annulled Due to Mechanical 153D Approval—ITAT Finds No Application of Mind; Common 153D Approval for Multiple Years Invalidates Entire Assessment—ITAT Applies Binding Precedents; Borrowed Satisfaction Cannot Sustain 153A Assessments—ITAT Quashes Orders for Invalid 153D Approval; JCIT’s Last-Minute Approval Held Invalid; Assessments Annulled for Lack of Due Process; No Second Innings for Revenue—ITAT Refuses Remand and Quashes 153A Assessments; Invalid 153D Approval Void Ab Initio; All Additions Rende...