https://www.taxtmi.com/caselaws?id=467385 Section 153D approval must be granted after independent application of mind for each assessee and each assessment year; a consolidated approval covering multiple assessees and years, without separate consideration of the draft order and record in each case, is mechanical and does not satisfy the statutory mandate. On that basis, the approval was treated as invalid and the assessments were quashed. en-us Fri, 13 Jun 2025 00:00:00 +0530 Mon, 16 Mar 2026 19:04:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467385 Section 153D approval must be granted after independent application of mind for each assessee and each assessment year; a consolidated approval covering multiple assessees and years, without separate consideration of the draft order and record in each case, is mechanical and does not satisfy the statutory mandate. On that basis, the approval was treated as invalid and the assessments were quashed. Case-Laws Income Tax Fri, 13 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467385