https://www.taxtmi.com/caselaws?id=431770 HC held that Section 153D mandates prior approval of the Joint Commissioner for each assessment year covered by Section 153A, and such approval must be on the draft assessment order before finalizing assessments. Approval of 85 draft orders on the same day was found to be a mechanical exercise, as it was unrealistic to independently consider each file in one day; the Tribunal's finding to that effect was upheld. Factual disputes arising from the AO's findings could not be reopened in this second appeal. en-us Mon, 12 Dec 2022 00:00:00 +0530 Tue, 23 Sep 2025 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431770 HC held that Section 153D mandates prior approval of the Joint Commissioner for each assessment year covered by Section 153A, and such approval must be on the draft assessment order before finalizing assessments. Approval of 85 draft orders on the same day was found to be a mechanical exercise, as it was unrealistic to independently consider each file in one day; the Tribunal's finding to that effect was upheld. Factual disputes arising from the AO's findings could not be reopened in this second appeal. Case-Laws Income Tax Mon, 12 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431770