https://www.taxtmi.com/caselaws?id=789830 Prior approval under Section 153D must reflect independent application of mind to the draft order and relevant material; a mechanical or rubber-stamp sanction does not satisfy the statutory safeguard and can vitiate assessments framed under Section 153C read with Section 143(3). The commentary notes that, on the facts discussed, the approval was treated as mechanical, resulting in invalidation of the assessments and quashing of the proceedings in favour of the assessee. 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=789830 Prior approval under Section 153D must reflect independent application of mind to the draft order and relevant material; a mechanical or rubber-stamp sanction does not satisfy the statutory safeguard and can vitiate assessments framed under Section 153C read with Section 143(3). The commentary notes that, on the facts discussed, the approval was treated as mechanical, resulting in invalidation of the assessments and quashing of the proceedings in favour of the assessee. Case-Laws Income Tax Fri, 20 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789830