Single Section 153D Sanction for Seven Years Deemed Illegal by ITAT

Capital Power Systems Limited Vs ACIT (ITAT Delhi) Mechanical 153D Approval Vitiates Search Assessments; Single Sanction for 7 Years Held Invalid – ITAT Delhi The Delhi Bench of the ITAT, in a batch of cross appeals in Capital Power Systems Ltd. vs. ACIT and DCIT vs. Capital Power Systems Ltd. (ITA Nos. 54, 55, 651 & 652/Del/2024 and ITA Nos. 330, 864 & 857/Del/2024; AYs 2016-17 to 2019-20; order dated 19-12-2025), quashed the search assessments framed u/s 153A on the ground of invalid and mechanical approval u/s 153D. The Tribunal found that the Addl. CIT had granted a single, conso...