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Section 153D of the Income Tax Act
![Income Tax Search Assessment Invalid Where Approval u/s 153D Granted Without Application of Mind: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/03/10/2128663-income-taxjpg.webp "Income Tax Search Assessment Invalid Where Approval u/s 153D Granted Without Application of Mind: ITAT [Read Order]")
Income Tax Search Assessment Invalid Where Approval u/s 153D Granted Without Application of Mind: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, that the search assessments cannot be sustained if the mandatory approval under Section 153D...
![Consolidated Satisfaction is Improper Satisfaction, Lack Merit: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/18/2126232-consolidated-satisfaction-is-improper-satisfaction-itat-.webp "Consolidated Satisfaction is Improper Satisfaction, Lack Merit: ITAT [Read Order]")
![Consolidated Approval Without Proper Scrutiny u/s 153D Invalidates Search Assessments: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/28/2122247-consolidated-approval-without-proper-scrutiny-us-153d-invalidates-search-assessments-itat-taxscan.webp "Consolidated Approval Without Proper Scrutiny u/s 153D Invalidates Search Assessments: ITAT [Read Order]")
![S. 153D Approvals Granted to 30+ Cases within Hours by Income Tax Dept: Bombay Slams ‘Casual’ Revenue Approach [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/2112778-income-tax-casual-revenue-approach-taxscan.jfif "S. 153D Approvals Granted to 30+ Cases within Hours by Income Tax Dept: Bombay Slams ‘Casual’ Revenue Approach [Read Order]")
![Revision Invalid when Assessment Order u/s 153A passed with JCIT Approval u/s 153D: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/29/2108691-the-income-tax-act-mandatory-approval-taxscan.webp "Revision Invalid when Assessment Order u/s 153A passed with JCIT Approval u/s 153D: ITAT [Read Order]")
Delhi HC dismisses Revenue's appeal over Mechanical Search Assessment Approvals made under Income Tax Act [Read Order]
The Delhi High Court has dismissed an appeal filed by the Revenue, upholding a decision that invalidated search-related assessments due to mechanically granted approvals. The bench relied on its own...
![Delhi HC dismisses Revenues appeal over Mechanical Search Assessment Approvals made under Income Tax Act [Read Order]](https://images.taxscan.in/h-upload/2025/11/01/2101428-delhi-high-court-income-tax-act-delhi-hc-dismisses-taxscan.webp "Delhi HC dismisses Revenues appeal over Mechanical Search Assessment Approvals made under Income Tax Act [Read Order]")
![Income Tax Assessments on Basis of Consolidated Approval u/s 153D is Void Ab Initio: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/12/2085903-itat-income-tax-assessments-income-tax-taxscan.webp "Income Tax Assessments on Basis of Consolidated Approval u/s 153D is Void Ab Initio: ITAT [Read Order]")