https://www.taxtmi.com/caselaws?id=783124 Prior approval under section 153D must be granted with independent application of mind for each assessment year; a routine or common approval is insufficient and invalidates the assessment. Additions for unexplained cash based only on a search statement cannot stand where contemporaneous records and group-company cash books corroborate the explanation and the Revenue lacks independent supporting evidence. Alleged unexplained jewellery may be accepted where supported by family records, purchase and alteration bills, valuation reports and wealth-tax material. Electronic loose documents require proper statutory certification under section 65B before reliance can be placed on them, and search material from group concerns must be assessed under the appropriate statutory route. en-us Thu, 04 Dec 2025 00:00:00 +0530 Mon, 08 Dec 2025 18:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783124 Prior approval under section 153D must be granted with independent application of mind for each assessment year; a routine or common approval is insufficient and invalidates the assessment. Additions for unexplained cash based only on a search statement cannot stand where contemporaneous records and group-company cash books corroborate the explanation and the Revenue lacks independent supporting evidence. Alleged unexplained jewellery may be accepted where supported by family records, purchase and alteration bills, valuation reports and wealth-tax material. Electronic loose documents require proper statutory certification under section 65B before reliance can be placed on them, and search material from group concerns must be assessed under the appropriate statutory route. Case-Laws Income Tax Thu, 04 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783124