https://www.taxtmi.com/caselaws?id=469292 Section 153D approval in search assessments must reflect objective, conscious application of mind to the seized material and draft orders; a routine or formal endorsement is insufficient. The Tribunal noted that draft assessment orders in multiple search cases were approved within a day, making meaningful scrutiny improbable, and found no record of real examination by the approving authority. The approval was therefore treated as mechanical and invalid, and the assessments framed under section 153A were held illegal and void ab initio in favour of the assessee. en-us Tue, 24 Jun 2025 00:00:00 +0530 Fri, 12 Jun 2026 12:34:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469292 Section 153D approval in search assessments must reflect objective, conscious application of mind to the seized material and draft orders; a routine or formal endorsement is insufficient. The Tribunal noted that draft assessment orders in multiple search cases were approved within a day, making meaningful scrutiny improbable, and found no record of real examination by the approving authority. The approval was therefore treated as mechanical and invalid, and the assessments framed under section 153A were held illegal and void ab initio in favour of the assessee. Case-Laws Income Tax Tue, 24 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469292