https://www.taxtmi.com/caselaws?id=783509 Approval required as a statutory precondition for initiating Section 153C proceedings must show at least minimal application of mind to the relevant material, even if it need not be a reasoned order. A mechanical approval that does not disclose real consideration of the material is invalid and cannot be sustained on a later assertion that material was available. Because the approval dated 6 August 2010 was found to be mechanical, the approval was vitiated, the proceedings under Section 153C were incompetent, and the issue was decided against the Revenue and in favour of the assessee. en-us Wed, 10 Dec 2025 00:00:00 +0530 Wed, 17 Dec 2025 08:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783509 Approval required as a statutory precondition for initiating Section 153C proceedings must show at least minimal application of mind to the relevant material, even if it need not be a reasoned order. A mechanical approval that does not disclose real consideration of the material is invalid and cannot be sustained on a later assertion that material was available. Because the approval dated 6 August 2010 was found to be mechanical, the approval was vitiated, the proceedings under Section 153C were incompetent, and the issue was decided against the Revenue and in favour of the assessee. Case-Laws Income Tax Wed, 10 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783509