Revenue Appeal Dismissed as Section 153D Approval Granted Mechanically Without Application of Mind

PCIT Vs Subash Dabas & Anr. (Delhi High Court) The Delhi High Court considered appeals filed by the Revenue challenging two orders dated 25 November 2021 passed by the Income Tax Appellate Tribunal (ITAT). The Tribunal had dismissed the Revenue’s appeals on the ground that the assessment orders lacked proper approval under Section 153D of the Income Tax Act, 1961. The dispute related to Assessment Years 2009–10, 2010–11 and 2011–12. As both appeals raised a common issue, they were decided together. The case arose following a search and seizure operation conducted on 14 September 20...