https://www.taxtmi.com/caselaws?id=789323 Prior approval under section 153D must be granted separately for each assessment year and must show independent application of mind to the draft order and relevant material. A consolidated sanction for multiple years, without any indication of separate examination, is treated as mechanical compliance and fails the statutory safeguard. On that basis, the assessments founded on such common approval were quashed in favour of the assessee. The appeal succeeded on the jurisdictional objection, while the remaining grounds were not adjudicated and were left open. en-us Fri, 27 Feb 2026 00:00:00 +0530 Tue, 07 Apr 2026 07:48:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789323 Prior approval under section 153D must be granted separately for each assessment year and must show independent application of mind to the draft order and relevant material. A consolidated sanction for multiple years, without any indication of separate examination, is treated as mechanical compliance and fails the statutory safeguard. On that basis, the assessments founded on such common approval were quashed in favour of the assessee. The appeal succeeded on the jurisdictional objection, while the remaining grounds were not adjudicated and were left open. Case-Laws Income Tax Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789323