https://www.taxtmi.com/caselaws?id=788960 In a search case, where the last panchnama concluded the search in the financial year relevant to the subsequent assessment year, the assessment had to be framed under section 153A read with section 153B of the Income-tax Act, 1961; an assessment made instead under section 143(3) without the jurisdictional notice under section 153A was held invalid. The approval under section 153D was also found to be mechanical because it was granted in a consolidated and generalized manner without application of mind to the assessee's specific facts, and it could not cure the jurisdictional defect. The assessment order was therefore quashed for want of valid jurisdiction. en-us Wed, 18 Feb 2026 00:00:00 +0530 Wed, 01 Apr 2026 07:51:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788960 In a search case, where the last panchnama concluded the search in the financial year relevant to the subsequent assessment year, the assessment had to be framed under section 153A read with section 153B of the Income-tax Act, 1961; an assessment made instead under section 143(3) without the jurisdictional notice under section 153A was held invalid. The approval under section 153D was also found to be mechanical because it was granted in a consolidated and generalized manner without application of mind to the assessee's specific facts, and it could not cure the jurisdictional defect. The assessment order was therefore quashed for want of valid jurisdiction. Case-Laws Income Tax Wed, 18 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788960