Mechanical Section 153D Approval Invalid: ITAT Quashes Search Assessments for Multiple Years

Terveeni Singh Vs Central Circle-14 (ITAT Delhi)

Mechanical Section 153D Approval Invalid: ITAT Quashes Search Assessments for Multiple Years

The Delhi Bench of the ITAT quashed the assessments framed under sections 153C read with 153A for AYs 2012-13 to 2014-15 and 2017-18 to 2018-19, holding that the mandatory approval granted under section 153D was

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