Mechanical approval u/s 153D vitiates entire assessment: ITAT Delhi

DCIT Vs Rajiv Mittal (ITAT Delhi)  In a significant ruling reinforcing the importance of due process in search assessments,  Delhi ITAT has quashed assessments for three years after finding that the mandatory approval u/s 153D   was granted in a mechanical, omnibus manner. A search  & seizure action u/s 132 was carried out on 05.10.2017 in the case of  Assessee,  leading to the transfer of jurisdiction to Central Circle New Delhi.  AO completed assessments for AYs 2016-17, 2017-18  & 2018-19, making substantial additions u/s 69A for alleged unexplained cash/RTGS transactions-�...