https://www.taxtmi.com/caselaws?id=774046 Approval under section 153D must reflect independent, case-specific application of mind to each draft assessment order; a common, non-individualised sanction for multiple assessees and years is invalid. Where the record does not show separate perusal of the draft orders or meaningful consideration of each case, the defect goes to the root of the proceedings and the assessments framed under sections 153A and 153C are quashed. en-us Fri, 06 Jun 2025 00:00:00 +0530 Wed, 02 Jul 2025 08:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774046 Approval under section 153D must reflect independent, case-specific application of mind to each draft assessment order; a common, non-individualised sanction for multiple assessees and years is invalid. Where the record does not show separate perusal of the draft orders or meaningful consideration of each case, the defect goes to the root of the proceedings and the assessments framed under sections 153A and 153C are quashed. Case-Laws Income Tax Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774046