https://www.taxtmi.com/highlights?id=98350 Approval under section 148B must reflect independent consideration of the draft assessment order, proposed additions and supporting material; a bare grant of approval is a mechanical exercise and invalid. The Tribunal held that the approving authority must indicate some application of mind in the approval record, failing which the safeguard becomes an empty formality. Applying that principle, it found the approvals in the connected matters invalid and treated the consequential assessments as non est in law, without examining the merits. en-us Thu, 02 Apr 2026 08:50:44 +0530 Thu, 02 Apr 2026 08:50:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=98350 Approval under section 148B must reflect independent consideration of the draft assessment order, proposed additions and supporting material; a bare grant of approval is a mechanical exercise and invalid. The Tribunal held that the approving authority must indicate some application of mind in the approval record, failing which the safeguard becomes an empty formality. Applying that principle, it found the approvals in the connected matters invalid and treated the consequential assessments as non est in law, without examining the merits. Highlights Income Tax Thu, 02 Apr 2026 08:50:44 +0530 https://www.taxtmi.com/highlights?id=98350