https://www.taxtmi.com/caselaws?id=789832 A consolidated approval under section 153D for multiple assessment years was treated as legally insufficient where it did not show independent examination of each draft assessment year-wise. The Tribunal stated that meaningful approval requires application of mind to the relevant material for each year separately, and a mechanical common sanction does not satisfy the statutory safeguard. On that basis, the defect was held to go to the root of the assessments framed under section 153C, rendering them unsustainable and leading to annulment of the assessments. en-us Fri, 20 Mar 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789832 A consolidated approval under section 153D for multiple assessment years was treated as legally insufficient where it did not show independent examination of each draft assessment year-wise. The Tribunal stated that meaningful approval requires application of mind to the relevant material for each year separately, and a mechanical common sanction does not satisfy the statutory safeguard. On that basis, the defect was held to go to the root of the assessments framed under section 153C, rendering them unsustainable and leading to annulment of the assessments. Case-Laws Income Tax Fri, 20 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789832