https://www.taxtmi.com/caselaws?id=465476 The dominant issue was whether assessments framed under s.153A were vitiated due to invalid prior approval under s.153D, on the allegation of mechanical sanction. The Tribunal held that s.153D approval is a statutory safeguard requiring the superior authority to independently examine relevant material and apply mind to the facts and law. Where multiple approvals were granted through two brief communications over two days, this indicated hurried, non-speaking, and mechanical exercise, akin to the defect recognized by the HC in comparable circumstances. Consequently, the approvals were held invalid, rendering the consequent s.153A assessment orders void; the Revenue's appeals were dismissed. en-us Fri, 30 May 2025 00:00:00 +0530 Fri, 26 Dec 2025 15:08:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465476 The dominant issue was whether assessments framed under s.153A were vitiated due to invalid prior approval under s.153D, on the allegation of mechanical sanction. The Tribunal held that s.153D approval is a statutory safeguard requiring the superior authority to independently examine relevant material and apply mind to the facts and law. Where multiple approvals were granted through two brief communications over two days, this indicated hurried, non-speaking, and mechanical exercise, akin to the defect recognized by the HC in comparable circumstances. Consequently, the approvals were held invalid, rendering the consequent s.153A assessment orders void; the Revenue's appeals were dismissed. Case-Laws Income Tax Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465476