ITAT Quashes Assessments Over Mechanical Section 153D Approval

Umesh Kumar Baja Vs DCIT (ITAT Delhi)

No Mind, No Assessment – Mechanical Sanction Fatal – ITAT Delhi strikes down 153A orders for lack OF proper 153D Approval-  Mechanical 153D Approval vitiates entire block of assessments -Relief for AYs 2011-12 to 2019-20:  ITAT Delhi

Delhi ITAT  has quashed a block of assessments framed u/s 143(3) r.w.s. 153A, granting full relief for AYs 2011-12 to 2019-20, after holding that the approval granted u/s 153D was mechanical &  omnibus in nature.

A search &  seizure operation u/s 132 was carried out on 28.06.2018

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