https://www.taxtmi.com/caselaws?id=435399 Prior approval under Section 153D for search assessment orders is a mandatory supervisory safeguard and must reflect real application of mind by the Joint Commissioner. The approving authority must at least examine the draft assessment and relevant material; a mere rubber-stamp approval is insufficient. Here, the approval only stated that the draft orders were approved, with no indication of consideration of the records or draft assessments, and the assessment orders themselves did not disclose that approval had been sought or granted. The mechanical approval therefore violated the prescribed procedure and invalidated the assessment orders; the challenge to the assessments succeeded and the Revenue's appeals failed. en-us Wed, 15 Mar 2023 00:00:00 +0530 Wed, 29 Apr 2026 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435399 Prior approval under Section 153D for search assessment orders is a mandatory supervisory safeguard and must reflect real application of mind by the Joint Commissioner. The approving authority must at least examine the draft assessment and relevant material; a mere rubber-stamp approval is insufficient. Here, the approval only stated that the draft orders were approved, with no indication of consideration of the records or draft assessments, and the assessment orders themselves did not disclose that approval had been sought or granted. The mechanical approval therefore violated the prescribed procedure and invalidated the assessment orders; the challenge to the assessments succeeded and the Revenue's appeals failed. Case-Laws Income Tax Wed, 15 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435399