Section 153D approval for 43 cases in a single day – Assessment order held to be illegal 

PCIT Vs Shiv Kumar Nayyar (Delhi High Court)

The case of PCIT vs. Shiv Kumar Nayyar before the Delhi High Court revolves around the legality of an assessment order issued under the Income Tax Act, 1961. The primary issue at hand is whether the requisite approval under Section 153D of the Act was obtained in accordance with the law.

The background of the case involves a search and seizure operation conducted by the Investigation Wing in Nayyar Group of cases, including the residential premises of the assessee, on 18.11.2016 under Section 132 of the Act. Subsequently, a survey

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