ITAT Delhi Quashes Search Assessments for Mechanical Approval u/s 153D; Entire Proceedings Held Non-Est

Dileep Kumar Gupta Vs DCIT (ITAT Delhi) ITAT Delhi Quashes Search Assessments for Mechanical Approval u/s 153D; Entire Proceedings Held Non-Est The Delhi Bench of the ITAT allowed the assessee’s appeals for AYs 2013-14 and 2014-15 and quashed the assessments framed u/s 153A r.w.s. 143(3), holding that the mandatory approval u/s 153D was granted in a purely mechanical manner. The Tribunal noted that the Joint CIT accorded approval in a standard, templated format, merely endorsing the draft assessment orders without any demonstrable independent application of mind to the seized material, appra...