https://www.taxtmi.com/caselaws?id=779347 ITAT held that approval under s.153D granted mechanically and omnibus-wise for multiple assessment years and multiple assessees is invalid. The approval memo was silent as to material considered and showed no application of mind; such mechanical sanction vitiates the assessment order. Relying on HC and SC precedent and CBDT guidance, the Tribunal set aside the approvals and allowed the assessee's appeal, finding the common approval unsustainable in law. en-us Fri, 26 Sep 2025 00:00:00 +0530 Sat, 04 Oct 2025 08:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779347 ITAT held that approval under s.153D granted mechanically and omnibus-wise for multiple assessment years and multiple assessees is invalid. The approval memo was silent as to material considered and showed no application of mind; such mechanical sanction vitiates the assessment order. Relying on HC and SC precedent and CBDT guidance, the Tribunal set aside the approvals and allowed the assessee's appeal, finding the common approval unsustainable in law. Case-Laws Income Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779347