https://www.taxtmi.com/article/detailed?id=12698 An Assessing Officer must obtain prior approval of the designated senior officer on the draft assessment order for each assessment year arising from a search or requisition; that approval must reflect an independent application of mind, be supported by record evidence of consideration, and cannot be given mechanically or by batch endorsements without particulars of determinations for each year. en-us Fri, 14 Jun 2024 10:26:15 +0530 Fri, 14 Jun 2024 10:26:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12698 An Assessing Officer must obtain prior approval of the designated senior officer on the draft assessment order for each assessment year arising from a search or requisition; that approval must reflect an independent application of mind, be supported by record evidence of consideration, and cannot be given mechanically or by batch endorsements without particulars of determinations for each year. Articles Income Tax Fri, 14 Jun 2024 10:26:15 +0530 https://www.taxtmi.com/article/detailed?id=12698