https://www.taxtmi.com/caselaws?id=468553 Prior approval under section 153D for search assessments must involve real, independent application of mind to the draft assessment order, seized material, questionnaires, and replies; a perfunctory or mechanically granted approval does not satisfy the statutory mandate. Where approval is granted in an empty formality, the assessment is rendered vulnerable for want of valid jurisdictional compliance. Consequential penalty orders dependent on such assessments also cannot stand once the underlying assessments are treated as invalid. The note therefore emphasises that section 153D approval is a mandatory safeguard and that mechanical approval can vitiate both the assessment and related penalty proceedings. en-us Tue, 28 Oct 2025 00:00:00 +0530 Tue, 12 May 2026 19:15:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468553 Prior approval under section 153D for search assessments must involve real, independent application of mind to the draft assessment order, seized material, questionnaires, and replies; a perfunctory or mechanically granted approval does not satisfy the statutory mandate. Where approval is granted in an empty formality, the assessment is rendered vulnerable for want of valid jurisdictional compliance. Consequential penalty orders dependent on such assessments also cannot stand once the underlying assessments are treated as invalid. The note therefore emphasises that section 153D approval is a mandatory safeguard and that mechanical approval can vitiate both the assessment and related penalty proceedings. Case-Laws Income Tax Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468553