https://www.taxtmi.com/caselaws?id=755632 SC dismissed the Special Leave Petitions challenging approvals under section 153D, holding the Tribunal was correct that the approving authority failed to apply its mind when granting approval and followed the HC's finding that the approvals were issued without examining assessment or search material. The Court agreed the defect was not a trivial irregularity curable under section 292B and, in view of the cases' peculiar facts, declined to interfere. Pending applications are disposed of. en-us Thu, 11 Jul 2024 00:00:00 +0530 Wed, 29 Apr 2026 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755632 SC dismissed the Special Leave Petitions challenging approvals under section 153D, holding the Tribunal was correct that the approving authority failed to apply its mind when granting approval and followed the HC's finding that the approvals were issued without examining assessment or search material. The Court agreed the defect was not a trivial irregularity curable under section 292B and, in view of the cases' peculiar facts, declined to interfere. Pending applications are disposed of. Case-Laws Income Tax Thu, 11 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755632