Mechanical Approval Quashes Search Assessment Under Section 153A

Avtar Singh Kochar Vs DCIT (ITAT Delhi) Mechanical Sanction Vitiates Search Assessment: ITAT Quashes 153A Order for Invalid Approval under Section 153D The Delhi Bench of the Income Tax Appellate Tribunal quashed the search assessment for AY 2019-20, holding that the mandatory approval under section 153D was granted in a mechanical and non-speaking manner, rendering the entire assessment void ab initio. In this case, a search under section 132 and a survey under section 133A were conducted at the premises of the assessee, a petrol pump proprietor. The assessment under section 143(3) read with ...