Omnibus Section 153D Approval Invalid, Entire Search Assessment Quashed

Reshmi Jain Vs DCIT (ITAT Gauhati) Omnibus 153D Approval for 10 Assessees Is No Approval at All: Guwahati ITAT Quashes Entire Search Assessments Guwahati ITAT, Guwahati Bench, in a batch of appeals led by Reshmi Jain, Karishma Jain & Others Vs DCIT (ITA Nos.306 to 310/GTY/2019; AYs 2015-16 & 2016-17; order dated 18-12-2025), quashed the entire search assessments framed u/s 153A r.w.s. 143(3) solely on the ground of invalid and mechanical approval u/s 153D. The Tribunal found that the Additional CIT had granted a single, consolidated approval dated 28-12-2018 covering 10 assessees/entit...