Search assessments based on mechanical approval u/s. 153D were invalid in law

Tavleen Resorts & SPA Pvt. Ltd. Vs DCIT (ITAT Delhi)

Conclusion: Assessments framed under Section 153A based on mechanical approval under Section 153D were invalid in law as Additional Commissioner of Income Tax (Addl. CIT) had accorded omnibus and perfunctory approval to multiple draft assessment orders without application of mind, thereby vitiating the assessments.

Held: Assessee was engaged in developing a resort-cum-hotel, was subjected to search and seizure under section 132. Assessments for AYs 2014–15 to 2018–19 were framed un

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