Mechanical approval under section 153D vitiates search...

Mechanical approval under section 153D vitiates search assessments where the sanction order shows no examination of the assessment records, issues involved, material relied upon, or reasons for approval across multiple years. The Tribunal treated this as a case of absence of application of mind, not a mere inadequacy of reasons, and held the assessments framed on that basis unsustainable. Section 292BC did not cure the defect because, though made retrospective from 01.04.2021, it could not validate approvals granted earlier. The challenge to the section 153D approval was allowed and the assessments were quashed.