ITAT Delhi Quashes 43 Search Assessments for Mechanical 153D Approvals

Impress Estates Pvt. Ltd. Vs ACIT (ITAT Delhi)

Delhi ITAT, comprising quashed 43 search assessments relating to Moin Akhtar Qureshi, his family, & associated companies after finding that approvals granted u/s 153D were mechanical & without application of mind.

Tribunal noted that JCIT had approved 23 draft assessment orders for multiple years & assessees either on the same day or within 24 hours, sometimes through a single composite approval. It held that such mass approvals were humanly impossible to review judiciously.

Assessees argued t

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