https://www.taxtmi.com/caselaws?id=448884 Search assessments under section 153A require a valid supervisory approval under section 153D based on meaningful application of mind to the seized material and year-wise issues. Where the approval was granted in a consolidated, same-day, routine manner for multiple assessment years, with no demonstrable independent examination of the draft orders or records, the statutory mandate was not satisfied. The mechanical approval was therefore invalid, and the resulting assessments were treated as non-est and void; the assessee succeeded on the jurisdictional challenge and the assessment orders were quashed. en-us Fri, 15 Dec 2023 00:00:00 +0530 Thu, 01 Feb 2024 07:44:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448884 Search assessments under section 153A require a valid supervisory approval under section 153D based on meaningful application of mind to the seized material and year-wise issues. Where the approval was granted in a consolidated, same-day, routine manner for multiple assessment years, with no demonstrable independent examination of the draft orders or records, the statutory mandate was not satisfied. The mechanical approval was therefore invalid, and the resulting assessments were treated as non-est and void; the assessee succeeded on the jurisdictional challenge and the assessment orders were quashed. Case-Laws Income Tax Fri, 15 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448884