https://www.taxtmi.com/caselaws?id=465218 Prior approval under section 153D must show independent application of mind to each draft assessment order for every assessment year. Where the approval is verbatim across years, uses vague language such as "as amended," and does not indicate scrutiny of the draft order, the electronic evidence, or the basis of additions, it is treated as a mere formality rather than a valid statutory exercise. Such mechanical or ritualistic approval vitiates the assessment order and any consequential additions. en-us Fri, 19 Sep 2025 00:00:00 +0530 Thu, 11 Dec 2025 13:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465218 Prior approval under section 153D must show independent application of mind to each draft assessment order for every assessment year. Where the approval is verbatim across years, uses vague language such as "as amended," and does not indicate scrutiny of the draft order, the electronic evidence, or the basis of additions, it is treated as a mere formality rather than a valid statutory exercise. Such mechanical or ritualistic approval vitiates the assessment order and any consequential additions. Case-Laws Income Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465218