https://www.taxtmi.com/caselaws?id=431904 Section 153D mandates prior approval of the draft assessment order for each assessment year before an assessment under section 153A is passed. The HC upheld the Tribunal's finding that the approving authority granted section 153D approval mechanically, since draft orders covering 123 assessment years were placed on two consecutive days and approved on the same day, making meaningful application of mind humanly impossible. As the material facts were admitted and the remaining challenges related only to factual findings beyond the scope of a second appeal, the HC held that no substantial question of law arose. The revenue's appeals were dismissed. en-us Mon, 12 Dec 2022 00:00:00 +0530 Fri, 26 Dec 2025 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431904 Section 153D mandates prior approval of the draft assessment order for each assessment year before an assessment under section 153A is passed. The HC upheld the Tribunal's finding that the approving authority granted section 153D approval mechanically, since draft orders covering 123 assessment years were placed on two consecutive days and approved on the same day, making meaningful application of mind humanly impossible. As the material facts were admitted and the remaining challenges related only to factual findings beyond the scope of a second appeal, the HC held that no substantial question of law arose. The revenue's appeals were dismissed. Case-Laws Income Tax Mon, 12 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431904