ITAT Quashes Section 153C Order for Common Template-Style Approval Across Years

Vineet Prakash Bansal HUF Moh. Khatiyan Vs ITO (ITAT Delhi) Mechanical Approval Vitiates Assessment: ITAT Quashes Sec. 153C Order for Invalid Sec. 153D Sanction; Search Assessment Annulled: Single, Template-Style Approval Violates Sec. 153D Mandate; Jurisdictional Flaw: ITAT Confirms Mechanical Sec. 153D Sanction Renders 153C Assessment Null and Void Delhi Tribunal   quashed the assessment framed u/s 153C, holding that the approval granted u/s 153D was mechanical, perfunctory & invalid, thereby vitiating the entire assessment. The case arose from a search u/s 132 on 10.08.2018 at the pre...