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Income Tax | Mechanical Section 153D Approval Invalidates Search Assessments: ITAT Delhi

2 Oct 2026 · 2 Oct 2026By CA Sandeep KanoiSource: TaxGuru

ITAT Delhi quashed AY 2014-15 to 2020-21 assessments as composite Section 153D approval was mechanical and lacked application of mind. The post Mechanical Section 153D Approval Invalidates Search Assessments: ITAT Delhi appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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