Search Assessments u/s 153A was quashed as mechanical and composite approval u/s 153D amounted to non-compliance

Ashish Garg Vs DCIT (ITAT Delhi)

Conclusion: Approval under Section 153D was invalid, as it was granted mechanically and collectively for several years, without independent application of mind. Such perfunctory approval defeats the statutory safeguard intended by the legislature. Consequently, the entire proceedings and assessments were quashed.

Held: The key legal issue raised by assessee was that the assessment orders passed u/s 153A r.w.s. 143(3) were invalid for want of proper approval u/s 153D. Assessee contended that the approval grant

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