Prior approval under s.153D is mandatory; mechanical or perfunctory approvals vitiate post-search assessments, petition dismissed

SC held that prior approval under s.153D is mandatory and requires application of mind by the approving authority; mechanical or perfunctory approval vitiates assessments made after search. The Court agreed with ITAT and HC that the approvals in the present matter were given mechanically by the superior officer, thereby invalidating the assessment orders. Having regard to the facts and circumstances, SC declined to interfere and dismissed the Special Leave Petition.

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The Supreme Court dismissed the Special Leave Petition, stating that they are not inclined to interfere in the matter. Delay was condoned, and pending applications were disposed of.

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