https://www.taxtmi.com/caselaws?id=784282 Whether assessments framed under s.153A were valid absent a proper approval under s.153D was the dominant issue. The Tribunal held that a single, joint approval purportedly covering seven assessment years, without any record evidencing application of mind or meaningful interaction between the AO and the approving authority, amounted to mechanical/perfunctory "ritualistic" approval and did not satisfy the statutory safeguard in s.153D. Consequently, the impugned assessment orders were vitiated in law and were quashed, resulting in the assessee's appeal being allowed. en-us Fri, 19 Dec 2025 00:00:00 +0530 Thu, 01 Jan 2026 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784282 Whether assessments framed under s.153A were valid absent a proper approval under s.153D was the dominant issue. The Tribunal held that a single, joint approval purportedly covering seven assessment years, without any record evidencing application of mind or meaningful interaction between the AO and the approving authority, amounted to mechanical/perfunctory "ritualistic" approval and did not satisfy the statutory safeguard in s.153D. Consequently, the impugned assessment orders were vitiated in law and were quashed, resulting in the assessee's appeal being allowed. Case-Laws Income Tax Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784282