https://www.taxtmi.com/caselaws?id=766368 Approval under section 153D must reflect conscious application of mind to the assessment record and any incriminating material before a valid assessment under section 153C read with section 143(3) can be sustained. The additional jurisdictional ground was admitted because it went to the root of authority, and the approval was found to be common for multiple assessees and years without any indication of record examination. The mechanical nature of the approval did not satisfy the statutory mandate, so the section 153D approval was held invalid and the assessment order was quashed. en-us Wed, 19 Feb 2025 00:00:00 +0530 Mon, 24 Feb 2025 08:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766368 Approval under section 153D must reflect conscious application of mind to the assessment record and any incriminating material before a valid assessment under section 153C read with section 143(3) can be sustained. The additional jurisdictional ground was admitted because it went to the root of authority, and the approval was found to be common for multiple assessees and years without any indication of record examination. The mechanical nature of the approval did not satisfy the statutory mandate, so the section 153D approval was held invalid and the assessment order was quashed. Case-Laws Income Tax Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766368