https://www.taxtmi.com/caselaws?id=782022 ITAT Delhi held that the approval granted u/s 153D was invalid as it was a common, mechanical approval for seven assessment years through a single order, without independent application of mind for each year. Relying on the Delhi HC ruling in Shiv Kumar Nayyar, the Tribunal reiterated that the approving authority must examine assessment records, seized material, appraisal report, and draft orders separately for each year and record its satisfaction accordingly. As the approval memo was omnibus and devoid of issue-wise consideration, the ITAT found the assessment proceedings vitiated and quashed the assessment orders, allowing the assessee's cross objection. en-us Fri, 17 Oct 2025 00:00:00 +0530 Fri, 21 Nov 2025 10:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782022 ITAT Delhi held that the approval granted u/s 153D was invalid as it was a common, mechanical approval for seven assessment years through a single order, without independent application of mind for each year. Relying on the Delhi HC ruling in Shiv Kumar Nayyar, the Tribunal reiterated that the approving authority must examine assessment records, seized material, appraisal report, and draft orders separately for each year and record its satisfaction accordingly. As the approval memo was omnibus and devoid of issue-wise consideration, the ITAT found the assessment proceedings vitiated and quashed the assessment orders, allowing the assessee's cross objection. Case-Laws Income Tax Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782022