https://www.taxtmi.com/caselaws?id=778461 ITAT (Del) held that approval under s.153D must be granted separately for each assessment year; a mechanical, omnibus approval covering multiple years is unsustainable. The Tribunal followed HC precedent that while elaborate reasons are not required, the approving authority must indicate it examined draft orders and found them legally compliant. Mere rubber-stamping or repetition of statutory language without any discernible consideration renders the approval non-compliant and may vitiate the resulting assessment orders. The impugned single approval for seven years was therefore invalid. en-us Fri, 12 Sep 2025 00:00:00 +0530 Wed, 17 Sep 2025 08:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778461 ITAT (Del) held that approval under s.153D must be granted separately for each assessment year; a mechanical, omnibus approval covering multiple years is unsustainable. The Tribunal followed HC precedent that while elaborate reasons are not required, the approving authority must indicate it examined draft orders and found them legally compliant. Mere rubber-stamping or repetition of statutory language without any discernible consideration renders the approval non-compliant and may vitiate the resulting assessment orders. The impugned single approval for seven years was therefore invalid. Case-Laws Income Tax Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778461