Assessments Concluded U/s 153A Without Mandatory Approval U/s 153D Would Be Void: Delhi ITAT

The Delhi ITAT ruled the assessments completed under Section 153A r/w Section 143(3) void due to the lack of mandatory approval under Section 153D. Section 153D requires Joint Commissioner approval for such assessments. \r

The Bench, comprising G.S. Pannu and Anubhav Sharma, emphasized that this approval must show due consideration of the assessment record, not just a mechanical grant. The assessee challenged the assessment for lacking genuine approval. The Tribunal found no evidence of proper approval and deemed the assessments invalid. \r

The Tribunal allowed the appeal, noting that the order could be reconsidered if the AO provides evidence of proper approval.