Mechanical 153D Approval Voids 153A Assessment: ITAT Raipur

Suresh Kumar Agrawal Vs ACIT (ITAT Raipur)  Approval u/s 153D is not a mere ritual- Mechanical or “rubber-stamp” approvals vitiate the entire assessment – Must reflect application of mind, case-specific reasoning & satisfaction for each year/assessee Approval u/s 153D is not a mere ritual-  Mechanical or “rubber-stamp” approvals   vitiate the entire assessment — Must reflect application of mind, case-specific reasoning & satisfaction for each year/assessee. ITAT Raipur Quashes entire 153A Order A search was conducted, and assessments were framed u/s 143(3) r.w....