Mechanical Section 153D Approval Quashes Search Assessments: ITAT Delhi

Neetal Relan Vs ACIT (ITAT Delhi) Mechanical Approval Under Section 153D Vitiates Search Assessments: ITAT Quashes 153C Orders for Two Years The Delhi Bench ‘E’ of the ITAT, in Neetal Relan v. ACIT (AYs 2017-18 & 2018-19), quashed the assessments framed under section 153C read with section 143(3) on the ground that the mandatory approval under section 153D was granted in a mechanical and omnibus manner, rendering the entire proceedings void. The case arose from a search in the Nagpal Group on 10.01.2018, pursuant to which proceedings under section 153C were initiated against the assess...