One Mechanical 153D Sanction Approval for 7 Years is invalid: ITAT Delhi

Vishwanath Aggarwal Vs ACIT (ITAT Delhi) SEO Title: ITAT Quashes Assessments Over Invalid Sanction The Income Tax Appellate Tribunal (ITAT) of Delhi has quashed the assessments for seven assessment years (2010-11 to 2016-17) for Vishwanath Aggarwal, ruling that the mandatory Section 153D approval was granted in a mechanical and invalid manner. Following a search operation in 2015, the assessments were completed in 2017 with various additions, which the CIT(A) had previously upheld. The assessee’s primary legal challenge was that the Joint Commissioner of Income Tax (JCIT) had issued a si...