ITAT Delhi Quashes Search Assessments for Consolidated Mechanical 153D Approval

Ankur Chaudhary Vs DCIT (ITAT Delhi) Search Assessments Vitiated by Defective 153D Approval Held Mechanical- ITAT Delhi Quashes Assessments- Consolidated Approval Cannot Replace Independent Application of Mind Assessees challenged the assessments primarily on the ground that the mandatory approval u/s 153D was invalid, as the approval letter was silent & ambiguous, granting consolidated approval for three different assessees across multiple years without demonstrating any application of mind. It was argued that such mechanical sanction defeated the legislative intent of section 153D which ...