https://www.taxtmi.com/caselaws?id=784600 The dominant issue was whether an assessment framed under s.153A was void for want of valid prior approval under s.153D where the prescribed authority granted a common, consolidated approval covering multiple assessment years in a single assessee's cases. Applying binding precedents of the HC and SC holding that s.153D approval must be accorded separately for each assessment year and cannot be granted by a combined, omnibus approval even for one assessee, the Tribunal held the impugned approval legally infirm. Consequently, the assessments framed pursuant to such approval were held invalid and relief was granted to the assessee. en-us Mon, 24 Nov 2025 00:00:00 +0530 Thu, 08 Jan 2026 08:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784600 The dominant issue was whether an assessment framed under s.153A was void for want of valid prior approval under s.153D where the prescribed authority granted a common, consolidated approval covering multiple assessment years in a single assessee's cases. Applying binding precedents of the HC and SC holding that s.153D approval must be accorded separately for each assessment year and cannot be granted by a combined, omnibus approval even for one assessee, the Tribunal held the impugned approval legally infirm. Consequently, the assessments framed pursuant to such approval were held invalid and relief was granted to the assessee. Case-Laws Income Tax Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784600