Section 153A Assessment Quashed – Mechanical Approval U/s 153D Held Invalid

Gaurav Kathuria Vs ACIT (ITAT Delhi) The ITAT Delhi allowed the assessee’s appeal and quashed the assessment framed u/s 153A after holding that approval granted u/s 153D by the Addl. CIT was mechanical and without application of mind. During search proceedings, the AO made addition of ₹9.73 lakh and the CIT(A) upheld the assessment. Before the Tribunal, the assessee raised additional legal grounds challenging validity of approval u/s 153D, transfer order u/s 127 and DIN-related issues. The Tribunal admitted the additional legal ground and observed that the approving authority had granted a...