Terveeni Singh Vs Central Circle-14 (ITAT Delhi)Mechanical Section 153D Approval Invalid: ITAT Quashes Search Assessments for Multiple YearsThe Delhi Bench of the ITAT quashed the assessments framed under sections 153C read with 153A for AYs 2012-13 to 2014-15 and 2017-18 to 2018-19, holding that the mandatory approval granted under section 153D was mechanical, omnibus and without application of mind, rendering the entire proceedings void ab initio. It must demonstrate conscious application of mind to each draft assessment order and each assessment year. 153A of the Act in the absence of valid approval granted by the ACIT, Central Circle – 14. We are conscious that the statute does not provide for any format in which the approval must be granted or the approval granted must be recorded. 44989/2023 vide order dated 28/11/2023, dismissed the Appeal filed by the Department of Revenue against the order dated 15/03/2023 in ITA No.