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 la

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