ITAT Raipur Quashes Assessment for Mechanical Approval u/s 153D

Pawan Kumar Agrawal Vs ACIT (ITAT Raipur) Tribunal Strikes Down Assessment for Want of Proper Sanction- Approval Must Show Independent Mind & Mechanical Approval u/s 153D Void In this appeal before Raipur Bench Assessee challenged the validity of assessment framed pursuant to approval granted u/s 153D. The legal contention was that such approval was mechanical, routine & without independent application of mind, thereby vitiating the entire proceedings. Assessee placed reliance on the fact that approval u/s 153D dated 16.03.2021 was granted on the very same day the AO’s request letter...