https://www.taxtmi.com/caselaws?id=435399 HC held that approvals under s.153D for assessments after search must reflect real application of mind and comply with CBDT Manual of Office Procedure. Approval given mechanically or by mere repetition of statutory language, without timely submission of draft order, written final approval, and mention of approval in the assessment order, vitiates the assessment. Where the Additional CIT's approval was granted mechanically and the assessment orders were silent on approval, HC concurred with ITAT that mandatory prior approval requirement was not met, and decided in favour of the assessee. en-us Wed, 15 Mar 2023 00:00:00 +0530 Tue, 23 Sep 2025 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435399 HC held that approvals under s.153D for assessments after search must reflect real application of mind and comply with CBDT Manual of Office Procedure. Approval given mechanically or by mere repetition of statutory language, without timely submission of draft order, written final approval, and mention of approval in the assessment order, vitiates the assessment. Where the Additional CIT's approval was granted mechanically and the assessment orders were silent on approval, HC concurred with ITAT that mandatory prior approval requirement was not met, and decided in favour of the assessee. Case-Laws Income Tax Wed, 15 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435399