Search Assessment Quashed: Single Mechanical Approval for Multiple Years Vitiates Order

Wine Connection Vs ACIT (ITAT Mumbai) Section 153D Approval Must Be Specific: Proforma ‘Rubber-Stamp’ Voids Entire Assessment; ITAT Upholds Consistency: No Scrutiny in 153D Approval Renders Assessment Null and Void; No Application of Mind: Why Common Approval Letter Invalidates All Assessment Years; Mechanical Approval u/s 153D vitiates entire assessment – ITAT Delhi Assessee filed three appeals against orders passed u/s 153C r.w.s. 143(3) for AYs 2015-16 to 2017-18. The main legal ground raised was that the approval granted u/s 153D by the Additional Commissioner was mechanical...