https://www.taxtmi.com/caselaws?id=313651 Prior approval of the superior officer under Section 153D is a mandatory safeguard before assessment or reassessment orders made after a search, and the approval must reflect application of mind rather than mechanical endorsement. The text states that the ITAT treated this requirement as essential and found that the Additional CIT granted approval mechanically, without proper consideration, which vitiated the assessment orders. The Supreme Court declined to interfere and dismissed the Special Leave Petition, leaving that legal position undisturbed. en-us Tue, 28 Nov 2023 00:00:00 +0530 Wed, 29 Apr 2026 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313651 Prior approval of the superior officer under Section 153D is a mandatory safeguard before assessment or reassessment orders made after a search, and the approval must reflect application of mind rather than mechanical endorsement. The text states that the ITAT treated this requirement as essential and found that the Additional CIT granted approval mechanically, without proper consideration, which vitiated the assessment orders. The Supreme Court declined to interfere and dismissed the Special Leave Petition, leaving that legal position undisturbed. Case-Laws Income Tax Tue, 28 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313651