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Single Section 153D Sanction for Seven Years Deemed Illegal by ITAT
Case Law Details
- Case Name
- Capital Power Systems Limited Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Delhi
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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...
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