2025 (2) TMI 915

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..... e assessment record and incriminating materials. We find that the case of the assessee is squarely covered on facts with the case relied by the learned DR in the case of Uttarkhand Uthan Samiti [2020 (4) TMI 878 - ITAT DELHI]. Further, it is now a settled provision of law that exercise of powers u/s 153D have to pass the scrutiny that the same were not exercised mechanically. The appeal of the ass .....

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..... about application for admission of additional grounds of appeal which includes a ground wherein the impugned assessment order has been challenged on the basis of invalid approval u/s 153D of the Act. As the ground goes to the root of assumption of jurisdiction, the same is admitted. 3. We find that in ITA nos. 48 to 52/DDN/2019 and ITA no. 130/DDN/2019 in the case of Uttarkhand Uthan Samiti v. I .....

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..... chanically. Reliance in this regard can be placed on the judgment of Hon'ble Delhi High Court in the case of PCIT v. Shiv Kumar Nayyar [ITA 285/2024 & CM APPL 28994/2024 - order dated 15.05.2024]. The copy of approval as reproduced in case of Uttarkhand Uthan Samiti (supra) shows for multiple years and multiple assessee's the approval is granted. There is no reference of any material considered or .....

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