Section 153A Assessment Quashed for Mechanical u/s 153D Approval

Smt. Komal Tyagi Vs ACIT (ITAT Delhi)

ITAT Delhi: Section 153A Assessment Quashed for Mechanical and Consolidated Approval u/s 153D – Mandatory Year-wise Application of Mind Required

The Delhi Bench of the ITAT allowed the assessee’s appeal and quashed the assessment order passed under section 153A for AY 2017-18 on the ground that the mandatory approval under section 153D was granted in a mechanical and consolidated manner, <

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