Mechanical U/s 153D Approval Voids Entire Search Assessment

Mahesh Kumar Verma Vs DCIT (ITAT Delhi) In Mahesh Kumar Verma Vs. DCIT , ITA Nos.301 & 807/Del/2020, AY 2017-18, order dated 31.12.2025, Delhi ITAT allowed Assessee’s appeal & dismissed Revenue’s appeal, by quashing entire assessment u/s 153A due to mechanical approval u/s 153D. Search u/s 132 was conducted on 15.12.2017 in case of Somya Bullion & Jewellers, proprietary concern of Assessee. AO completed assessment making addition of ₹8.31 crore u/s 68 towards unexplained sales & ₹80.31 lakh towards alleged commission @1%. During appellate proceedings, Assessee raised a...