Mechanical Approval U/s 153D Vitiates Entire U/s 153C Assessment – All Years Quashed

Pack Plast India Pvt. Ltd Vs DCIT (ITAT Delhi)

ITAT Delhi quashed assessments for AYs 2014-15, 2016-17 & 2017-18 framed u/s 153C, holding that the mandatory approval u/s 153D was granted in a mechanical, ritualistic manner without independent application of mind. Though separate approval letters were issued for each year,

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