Skip to main content
← back
Informative

Mechanical And Composite Approval U/s 153D Amounts To Non-Compliance; ITAT Quashes Search Assessments U/s 153A

Update / Judgement Date

07 Oct 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Income Tax

ITAT quashed assessments made under Section 153A due to mechanical and composite approvals under Section 153D, holding them as non-compliant. The article discusses procedural flaws and emphasizes adherence to proper assessment frameworks. It highlights the tribunal’s role in protecting taxpayer rights and ensuring that statutory procedures are strictly followed during searches and assessments.