https://www.taxtmi.com/caselaws?id=782130 ITAT Delhi-AT held that a single, common approval u/s 153D granted for four assessment years, through one omnibus order, was mechanical and invalid. Relying on the larger bench decision in Dheeraj Chaudhary, the Tribunal observed that the approval memo was silent on specific issues, showed no application of mind, and reflected no independent involvement of the approving authority during assessment proceedings. As the statutory requirement of a proper, year-wise and issue-wise approval was not met, the impugned assessments were vitiated and could not be sustained in law. en-us Fri, 17 Oct 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782130 ITAT Delhi-AT held that a single, common approval u/s 153D granted for four assessment years, through one omnibus order, was mechanical and invalid. Relying on the larger bench decision in Dheeraj Chaudhary, the Tribunal observed that the approval memo was silent on specific issues, showed no application of mind, and reflected no independent involvement of the approving authority during assessment proceedings. As the statutory requirement of a proper, year-wise and issue-wise approval was not met, the impugned assessments were vitiated and could not be sustained in law. Case-Laws Income Tax Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782130