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Income Tax | Mechanical Section 153D Approval Invalidates Section 153C Assessment: ITAT Delhi

12 Oct 2026 · 2d agoBy CA Sandeep KanoiSource: TaxGuru

ITAT Delhi quashes AY 2015-16 search assessment as common Section 153D approval lacked independent application of mind. The post Mechanical Section 153D Approval Invalidates Section 153C Assessment: ITAT Delhi appeared first on TaxGuru .

Attribution

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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