Mechanical approval under Section 153D of Income Tax Act is invalid

PCIT Vs Anuj Bansal (Delhi High Court) Introduction: The Delhi High Court recently addressed the case of PCIT vs. Anuj Bansal, concerning the assessment for the fiscal year 2017-18. The appeal was made by the Principal Commissioner of Income Tax (PCIT) to challenge the order passed by the Income Tax Appellate Tribunal (Tribunal). The case revolved around the approval process under Section 153D of the Income Tax Act. Detailed Analysis: In this case, the appellant (revenue) sought to appeal the order dated October 31, 2022, issued by the Tribunal. However, it is essential to note that the respon...