https://www.taxtmi.com/caselaws?id=791102 Prior approval under section 153D must show independent application of mind to the draft assessment order; a mechanical or perfunctory approval has no legal sanctity. Where the approving authority merely rubber-stamps the proposal without meaningful examination of the material or year-wise requirements, the defect goes to the root of the proceedings and vitiates the assessment framed under section 153A. On that basis, the assessment proceedings were held invalid and the assessment orders were quashed. en-us Fri, 17 Apr 2026 00:00:00 +0530 Wed, 06 May 2026 08:32:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791102 Prior approval under section 153D must show independent application of mind to the draft assessment order; a mechanical or perfunctory approval has no legal sanctity. Where the approving authority merely rubber-stamps the proposal without meaningful examination of the material or year-wise requirements, the defect goes to the root of the proceedings and vitiates the assessment framed under section 153A. On that basis, the assessment proceedings were held invalid and the assessment orders were quashed. Case-Laws Income Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791102