https://www.taxtmi.com/caselaws?id=466209 Prior approval under section 153D is required for specified assessments by officers below the rank of Joint Commissioner. Absence of the approval from the appellate record or order-sheets does not automatically annul an assessment, because approval is generally an administrative act not open to appellate review without a specific, record-supported challenge, such as an affidavit alleging its falsity. Where procedural compliance is not demonstrable, the appropriate course may be restoration to the Assessing Officer to obtain or establish proper approval and re-adjudicate after giving the assessee an adequate hearing. The assessment issues are therefore restored for fresh consideration rather than conclusively invalidated. en-us Thu, 22 Sep 2022 00:00:00 +0530 Thu, 29 Jan 2026 17:26:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466209 Prior approval under section 153D is required for specified assessments by officers below the rank of Joint Commissioner. Absence of the approval from the appellate record or order-sheets does not automatically annul an assessment, because approval is generally an administrative act not open to appellate review without a specific, record-supported challenge, such as an affidavit alleging its falsity. Where procedural compliance is not demonstrable, the appropriate course may be restoration to the Assessing Officer to obtain or establish proper approval and re-adjudicate after giving the assessee an adequate hearing. The assessment issues are therefore restored for fresh consideration rather than conclusively invalidated. Case-Laws Income Tax Thu, 22 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466209