https://www.taxtmi.com/caselaws?id=468553 Section 153D approval is a mandatory condition for completing search assessments under section 153A and must demonstrate the approving authority's independent examination of draft assessment orders, seized material, questionnaires and replies. Approval granted perfunctorily, including across multiple assessment years without meaningful scrutiny, fails the statutory requirement and vitiates the search assessments. Penalty orders dependent on assessments invalidated for defective section 153D approval cannot survive independently and are consequently unsustainable. The governing principle requires genuine application of mind in granting prior approval; mechanical approval is an empty formality with no legal effect. 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 Section 153D approval is a mandatory condition for completing search assessments under section 153A and must demonstrate the approving authority's independent examination of draft assessment orders, seized material, questionnaires and replies. Approval granted perfunctorily, including across multiple assessment years without meaningful scrutiny, fails the statutory requirement and vitiates the search assessments. Penalty orders dependent on assessments invalidated for defective section 153D approval cannot survive independently and are consequently unsustainable. The governing principle requires genuine application of mind in granting prior approval; mechanical approval is an empty formality with no legal effect. Case-Laws Income Tax Tue, 28 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468553