https://www.taxtmi.com/caselaws?id=776014 The ITAT Patna held that the consolidated approval under section 153D for multiple assessment years was mechanical and lacked application of mind, rendering it invalid. Consequently, all assessments framed based on this approval under section 153C were declared null and void. The decision relied on precedents from the Karnataka HC and SC, which require separate satisfaction notes for each assessment year. The assessee's appeal was allowed. en-us Tue, 29 Jul 2025 00:00:00 +0530 Mon, 04 Aug 2025 08:28:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776014 The ITAT Patna held that the consolidated approval under section 153D for multiple assessment years was mechanical and lacked application of mind, rendering it invalid. Consequently, all assessments framed based on this approval under section 153C were declared null and void. The decision relied on precedents from the Karnataka HC and SC, which require separate satisfaction notes for each assessment year. The assessee's appeal was allowed. Case-Laws Income Tax Tue, 29 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776014