https://www.taxtmi.com/caselaws?id=792904 A common approval under section 153D must show independent application of mind to each draft assessment order; a mechanical omnibus sanction is invalid. Where the approving authority gives a blanket approval for multiple assessment years without indicating consideration of the draft orders, the approval cannot sustain consequential assessments under section 153C. The connected assessments were therefore quashed and the impugned assessments did not survive. en-us Fri, 15 May 2026 00:00:00 +0530 Fri, 05 Jun 2026 08:07:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792904 A common approval under section 153D must show independent application of mind to each draft assessment order; a mechanical omnibus sanction is invalid. Where the approving authority gives a blanket approval for multiple assessment years without indicating consideration of the draft orders, the approval cannot sustain consequential assessments under section 153C. The connected assessments were therefore quashed and the impugned assessments did not survive. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792904