Composite & Mechanical approval u/s 153D invalidates assessments

Taran Pal Wadhwan Vs ACIT (ITAT Delhi) Composite & mechanical approval u/s 153D invalidates assessments framed u/s 153C- Approval must be specific to each year & cannot be a perfunctory exercise These two appeals were filed against order of CIT(A) arising from assessments framed u/s 153C r.w.s. 144 for AYs 2018-19 & 2019-20. The primary ground raised by Assessee was the validity of approval obtained u/s 153D before completing assessments. Assessee contended that AO had merely forwarded draft assessment orders to Additional CIT while seeking approval u/s 153D & no case records o...