ITAT Delhi Quashes Assessment for Mechanical Section 153D Approval

SEH Realtors Pvt. Ltd Vs ACIT (ITAT Delhi)

The Income Tax Appellate Tribunal (ITAT) Delhi has delivered a significant ruling in the case of SEH Realtors Pvt. Ltd. vs. ACIT, for Assessment Year (AY) 2013-14. The Tribunal set aside the assessment order, declaring it void ab initio, on the grounds that the mandatory approval under Section 153D of the Income-tax Act, 1961, was granted by the Joint Commissioner of Income Tax (JCIT) in a mechanical manner, without proper application of mind.

The case originated from a search and seizure operation conducted under Section 132 of the

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