https://www.taxtmi.com/caselaws?id=465574 Section 153D approval must reflect independent application of mind to each assessment year and the relevant draft order, records and seized material. A common approval note covering multiple cases and years, without showing such examination, is an omnibus and ritualistic sanction that does not satisfy the statutory safeguard. On that basis, the assessment framed under Section 153A could not stand, and the assessment order was quashed for invalid approval under Section 153D. en-us Wed, 02 Jul 2025 00:00:00 +0530 Wed, 31 Dec 2025 11:46:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465574 Section 153D approval must reflect independent application of mind to each assessment year and the relevant draft order, records and seized material. A common approval note covering multiple cases and years, without showing such examination, is an omnibus and ritualistic sanction that does not satisfy the statutory safeguard. On that basis, the assessment framed under Section 153A could not stand, and the assessment order was quashed for invalid approval under Section 153D. Case-Laws Income Tax Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465574