https://www.taxtmi.com/caselaws?id=788962 Approval under section 153D must reflect independent application of mind to the seized material and proposed additions for each assessment year. A consolidated endorsement that merely states the draft orders and records were examined, without year-wise or issue-wise scrutiny, is ambiguous and insufficient in law. Because the approving authority did not demonstrate a meaningful review of the material relied upon by the Assessing Officer, the approval was invalid and the consequent search assessments were quashed. en-us Fri, 20 Feb 2026 00:00:00 +0530 Wed, 01 Apr 2026 07:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788962 Approval under section 153D must reflect independent application of mind to the seized material and proposed additions for each assessment year. A consolidated endorsement that merely states the draft orders and records were examined, without year-wise or issue-wise scrutiny, is ambiguous and insufficient in law. Because the approving authority did not demonstrate a meaningful review of the material relied upon by the Assessing Officer, the approval was invalid and the consequent search assessments were quashed. Case-Laws Income Tax Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788962