ITAT Delhi Quashes Search Assessments Over Mechanical 153D Approval

Atul Kumar Bansal Vs ACIT (ITAT Delhi)

Tribunal Nixes Mechanical Approval -Consolidated 153D Approval Invalid: ITAT Delhi Quashes Search Assessments

Assessee challenged validity of assessments on the ground that approval u/s 153D, a statutory precondition, was obtained in a mechanical & consolidated manner for multiple years together. Revenue placed reliance on approval letter dated 31.03.2015 issued by Addl. CIT, Central Range-4, Delhi.

Tribunal noted that identical issue had recently been adjudicated in Keher Singh Vs. DCIT (ITAT Delhi, order dated 19.03.2025),

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