https://www.taxtmi.com/caselaws?id=783121 ITAT (Agra) held that the search assessments were invalid as the mandatory prior approval under s.153D of the Income-tax Act was granted in a mechanical manner through a common, omnibus approval for different assessees and different assessment years. The Tribunal held that such blanket approval, without individualized consideration of each draft assessment order, violates the legislative intent and statutory requirement of due application of mind under s.153D. Following binding precedent of the jurisdictional HC, as affirmed by SC, ITAT quashed the assessments framed pursuant to the defective approval and allowed the assessees' appeals in entirety. en-us Thu, 04 Dec 2025 00:00:00 +0530 Wed, 10 Dec 2025 08:41:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783121 ITAT (Agra) held that the search assessments were invalid as the mandatory prior approval under s.153D of the Income-tax Act was granted in a mechanical manner through a common, omnibus approval for different assessees and different assessment years. The Tribunal held that such blanket approval, without individualized consideration of each draft assessment order, violates the legislative intent and statutory requirement of due application of mind under s.153D. Following binding precedent of the jurisdictional HC, as affirmed by SC, ITAT quashed the assessments framed pursuant to the defective approval and allowed the assessees' appeals in entirety. Case-Laws Income Tax Thu, 04 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783121