https://www.taxtmi.com/caselaws?id=459917 HC held that approval under s.153D must reflect due application of mind and cannot be granted mechanically. In the present matter the authority approved the draft assessment without verifying records, granted approval on the same day it was sent, and approved multiple draft orders in one batch; accordingly the s.153D approval was held invalid. The court found the procedural lapse fatal to the approval, requiring that such approvals be reasoned and supported by examination of relevant material. en-us Fri, 17 May 2024 00:00:00 +0530 Mon, 08 Sep 2025 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459917 HC held that approval under s.153D must reflect due application of mind and cannot be granted mechanically. In the present matter the authority approved the draft assessment without verifying records, granted approval on the same day it was sent, and approved multiple draft orders in one batch; accordingly the s.153D approval was held invalid. The court found the procedural lapse fatal to the approval, requiring that such approvals be reasoned and supported by examination of relevant material. Case-Laws Income Tax Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459917