https://www.taxtmi.com/caselaws?id=782605 Section 153D requires prior approval for each assessment year after application of mind to the draft search assessment order. A consolidated or blanket approval covering multiple assessees and assessment years in one exercise does not meet that statutory requirement and is treated as mechanical. On that basis, the assessment was held unsustainable and was quashed, with the additional ground allowed. en-us Wed, 30 Jul 2025 00:00:00 +0530 Fri, 28 Nov 2025 12:53:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782605 Section 153D requires prior approval for each assessment year after application of mind to the draft search assessment order. A consolidated or blanket approval covering multiple assessees and assessment years in one exercise does not meet that statutory requirement and is treated as mechanical. On that basis, the assessment was held unsustainable and was quashed, with the additional ground allowed. Case-Laws Income Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782605