https://www.taxtmi.com/caselaws?id=781158 ITAT held that approval under s.153D must be given separately for each assessment year and must indicate the approving authority's thought process; mere rote repetition or a single blanket approval for multiple years is inadequate. A mechanical or rubber-stamp approval vitiates resulting assessment orders. Because a single s.153D approval was granted for seven assessment years without mention of seized material or involvement of the superior authority, assessments for AY 2010-11 to 2016-17 were quashed and the taxpayer's appeal allowed. en-us Wed, 27 Aug 2025 00:00:00 +0530 Wed, 12 Nov 2025 08:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781158 ITAT held that approval under s.153D must be given separately for each assessment year and must indicate the approving authority's thought process; mere rote repetition or a single blanket approval for multiple years is inadequate. A mechanical or rubber-stamp approval vitiates resulting assessment orders. Because a single s.153D approval was granted for seven assessment years without mention of seized material or involvement of the superior authority, assessments for AY 2010-11 to 2016-17 were quashed and the taxpayer's appeal allowed. Case-Laws Income Tax Wed, 27 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781158