Veena Singh v. ACIT (2024) 229 TTJ 898 / 238 DTR 294 / 38 NYPTTJ 519 (Delhi) (Trib)

S. 153D : Assessment-Search-Approval–A common and consolidated approval has been granted-Approval is bad in law-Order is quashed. [S. 153A]

Held that approval granted should  reflect due application of mind, and if the same is subjected to judicial scrutiny, it should stand for itself and should be self-defending. Consolidated approval is non application of mind hence the assessment orders are non est and nullity and hence, the same are quashed.  (AY.2016-17, 2017-18)

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