https://www.taxtmi.com/caselaws?id=787415 Whether a consolidated approval for multiple assessment years satisfies statutory requirements under the law was examined: the approval must show independent application of mind year wise and cannot be a mechanical or summary endorsement; where the approving authority's observations were general and did not demonstrate per year consideration despite differing factual issues, the consolidated approval was held invalid and the consequent assessment framed was quashed in favour of the assessee. en-us Fri, 23 Jan 2026 00:00:00 +0530 Thu, 05 Mar 2026 08:41:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787415 Whether a consolidated approval for multiple assessment years satisfies statutory requirements under the law was examined: the approval must show independent application of mind year wise and cannot be a mechanical or summary endorsement; where the approving authority's observations were general and did not demonstrate per year consideration despite differing factual issues, the consolidated approval was held invalid and the consequent assessment framed was quashed in favour of the assessee. Case-Laws Income Tax Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787415