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, without proper application of mind. The Tribunal found that the approving authority had issued a single, omnibus approval for multiple assessment years through a gener...