https://www.taxtmi.com/caselaws?id=791197 Prior approval under section 153D is a substantive safeguard for search assessments and must be granted only after the superior authority applies its mind to the draft assessment order and relevant material. A bare or omnibus approval, without showing examination of the proposed additions or the draft order, is mechanical and does not satisfy the statutory requirement. On the facts, the approval letter did not indicate such consideration, so the approval was invalid and the assessment framed on that basis was quashed. en-us Fri, 17 Apr 2026 00:00:00 +0530 Thu, 07 May 2026 07:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791197 Prior approval under section 153D is a substantive safeguard for search assessments and must be granted only after the superior authority applies its mind to the draft assessment order and relevant material. A bare or omnibus approval, without showing examination of the proposed additions or the draft order, is mechanical and does not satisfy the statutory requirement. On the facts, the approval letter did not indicate such consideration, so the approval was invalid and the assessment framed on that basis was quashed. Case-Laws Income Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791197