Single sanction u/s. 153D for different Assessment Year granted in stereotype manner is invalid

Kapil Garg Vs ACIT (ITAT Delhi) ITAT Delhi held that approval accorded u/s. 153D in stereotype manner and single approval has been granted for various Assessment Years is invalid sanction. Thus, order passed based on invalid sanction accorded u/s. 153D is liable to be quashed. Facts- The assessment proceedings have been initiated against the Assessee pursuant to a search and seizure operation dated 30/07/2018 conducted u/s 132 of the Income Tax Act, 1961 at the residential as well as business premises of Assessees comprising M/s P. S. Enterprises and ors group of cases. In all the above cases,...