|Income Tax Appellate Tribunal
Section 153D Income Tax Act | Mechanical Bulk Approval for Multiple Assessees Invalid; Individual Sanction Required : ITAT Dehradun
The ITAT Dehradun has ruled that a single, mechanical approval covering multiple assessees under Section 153D lacks legal validity, quashing assessments issued without individualized sanction. This sets a critical precedent for tax officers: blanket approvals cannot substitute statutorily mandated personal scrutiny, impacting all pending and future joint assessments under the Income Tax Act.