Granting of mechanical approval u/s. 153D without application of mind is illegal

ACIT Vs Vipin Kapur (ITAT Delhi) ITAT Delhi held that assessment order u/s. 144 of the Income Tax Act is in violation of mandatory provisions of section 153D since mechanical approval is granted without application of mind. Accordingly, order is set aside. Facts- The present appeal has been preferred by the assessee against order passed under section 144 of the Income Tax Act. It is mainly contested that assessment order passed u/s. 144 of the Act is in violation of mandatory provisions of section 153D of the Act and as such the same is bad in the eyes of law. It is also contested that the pur...