One-Size-Fits-All Approval Invalid – Absence of Mindful 153D Approval Vitiates Entire Assessment

Melody Enterprises Pvt. Ltd. Vs ACIT (ITAT Delhi) Background Search & seizure: Conducted u/s 132 at premises of Shri Deepak Agarwal, Shri Mukesh Kumar & others, wherein documents relating to assessee were seized. Assessment: Order passed on 24.12.2018 u/s 143(3) r.w.s. 153A, making additions. CIT(A) (28.10.2022): Dismissed assessee’s appeal. Before ITAT: Assessee challenged legality of assessment on ground that approval u/s 153D was mechanical & perfunctory, hence assessment void. Tribunal’s Observations 1. Nature of Approval u/s 153D Approval letter (24.12.2018) from Addl. ...