https://www.taxtmi.com/caselaws?id=790473 Prior approval under section 153D is a mandatory jurisdictional safeguard for search assessments and must reflect independent application of mind to the draft order, seized material and appraisal report for each assessment year. A consolidated, same-day approval without year-wise reasoning or demonstrated scrutiny is mechanical and amounts to a mere formality. Such non-speaking approval does not satisfy the statutory requirement, and assessments founded on it are unsustainable in law. en-us Mon, 20 Apr 2026 00:00:00 +0530 Fri, 24 Apr 2026 15:39:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790473 Prior approval under section 153D is a mandatory jurisdictional safeguard for search assessments and must reflect independent application of mind to the draft order, seized material and appraisal report for each assessment year. A consolidated, same-day approval without year-wise reasoning or demonstrated scrutiny is mechanical and amounts to a mere formality. Such non-speaking approval does not satisfy the statutory requirement, and assessments founded on it are unsustainable in law. Case-Laws Income Tax Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790473