https://www.taxtmi.com/caselaws?id=788037 Approval under Section 153D for search/requisition assessments must reflect independent application of mind by the competent authority; approvals granted as routine, contemporaneous with the proposal, or mirroring the Assessing Officer's view indicate mechanical exercise and borrowed satisfaction and are therefore invalid. The authority need not record exhaustive reasons but must show some perusal of records and distinct satisfaction for each assessment year and assessee. Because the approval here showed no independent consideration, it was held void and the consequent assessment orders were quashed. en-us Thu, 05 Mar 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788037 Approval under Section 153D for search/requisition assessments must reflect independent application of mind by the competent authority; approvals granted as routine, contemporaneous with the proposal, or mirroring the Assessing Officer's view indicate mechanical exercise and borrowed satisfaction and are therefore invalid. The authority need not record exhaustive reasons but must show some perusal of records and distinct satisfaction for each assessment year and assessee. Because the approval here showed no independent consideration, it was held void and the consequent assessment orders were quashed. Case-Laws Income Tax Thu, 05 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788037