ITAT Delhi Quashes Assessment for Mechanical Approval Under Section 153D

Hari Kishan Rathi Vs ACIT (ITAT Delhi) The Income Tax Appellate Tribunal (ITAT), Delhi, pronounced its order on 7 November 2025 in an appeal filed by the assessee, Hari Kishan Rathi, against the order of the Commissioner of Income Tax (Appeals)–31, New Delhi, dated 11 July 2023 for Assessment Year 2015–16. The assessee raised three main grounds of appeal: The order passed by the CIT(A) was erroneous in law and on facts. The CIT(A) erred in holding that the approval under Section 153D of the Income Tax Act, granted by the Additional Commissioner of Income Tax (Addl. CIT) on 30 December ...