https://www.taxtmi.com/caselaws?id=772363 Search assessment approvals under section 153D must show real application of mind to the draft order and the material relied upon. Where the approval is granted almost immediately on receipt of the proposal, without any indication that the approving authority considered the issues or incriminating documents, the approval is treated as mechanical and invalid. On that basis, the assessment order framed pursuant to such defective approval was quashed as lacking valid sanction. en-us Fri, 09 May 2025 00:00:00 +0530 Sat, 07 Jun 2025 08:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772363 Search assessment approvals under section 153D must show real application of mind to the draft order and the material relied upon. Where the approval is granted almost immediately on receipt of the proposal, without any indication that the approving authority considered the issues or incriminating documents, the approval is treated as mechanical and invalid. On that basis, the assessment order framed pursuant to such defective approval was quashed as lacking valid sanction. Case-Laws Income Tax Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772363