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Common Section 153D Approval Invalidates Search Assessments
Case Law Details
- Case Name
- Jatin Arora Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Delhi
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Jatin Arora Vs ACIT (ITAT Delhi)
Common Section 153D Approval Invalidates Search Assessments — ITAT Delhi Quashes 153C Orders
The Delhi Bench of the ITAT allowed a batch of three appeals for AYs 2017-18, 2018-19 and 2019-20, holding that the search assessments framed under section 153C were void ab initio due to invalid approval under section 153D.
The Tribunal noted that the Assessing Officer sought and obtained one common approval from the Additional Commissioner for multiple assessment years through a single letter, without any indication of independent application of mind for each year. ...
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