https://www.taxtmi.com/caselaws?id=774103 A consolidated approval under section 153D covering multiple assessees and assessment years was found invalid where it did not show independent examination of each assessee's assessment record. The analysis relied on coordinate Bench rulings that such a mechanical approval reflects non-application of mind and cannot be treated as valid in law. On the stated facts, the case was treated as indistinguishable, and the assessment was quashed as unsustainable. The core principle is that section 153D approval must demonstrate consideration of each individual assessment record; a group approval without that scrutiny vitiates the assessment. en-us Fri, 13 Jun 2025 00:00:00 +0530 Thu, 03 Jul 2025 08:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774103 A consolidated approval under section 153D covering multiple assessees and assessment years was found invalid where it did not show independent examination of each assessee's assessment record. The analysis relied on coordinate Bench rulings that such a mechanical approval reflects non-application of mind and cannot be treated as valid in law. On the stated facts, the case was treated as indistinguishable, and the assessment was quashed as unsustainable. The core principle is that section 153D approval must demonstrate consideration of each individual assessment record; a group approval without that scrutiny vitiates the assessment. Case-Laws Income Tax Fri, 13 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774103