https://www.taxtmi.com/caselaws?id=778883 ITAT (Third Member) held that approval under s.153D was unsustainable and allowed the assessee's appeal. The tribunal found a single approval had been granted for six assessment years without separate, reasoned application of mind as required by s.153D, conflicting with the principle of "each assessment year." The panel noted the supervisory officer must consider the AO's material, record reasons and follow prescribed procedures (per departmental manual), afford hearing, and file written approval; failure to do so rendered the approvals and consequent assessments invalid. en-us Fri, 12 Sep 2025 00:00:00 +0530 Thu, 18 Sep 2025 15:10:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778883 ITAT (Third Member) held that approval under s.153D was unsustainable and allowed the assessee's appeal. The tribunal found a single approval had been granted for six assessment years without separate, reasoned application of mind as required by s.153D, conflicting with the principle of "each assessment year." The panel noted the supervisory officer must consider the AO's material, record reasons and follow prescribed procedures (per departmental manual), afford hearing, and file written approval; failure to do so rendered the approvals and consequent assessments invalid. Case-Laws Income Tax Fri, 12 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778883