https://www.taxtmi.com/caselaws?id=793479 Search assessments are vulnerable where approval under section 153D is granted mechanically without any recorded examination of the assessment record, seized material, issues involved, or reasons showing independent application of mind; the approval is a mandatory safeguard and must be judicious. The analysis further states that a later amendment could not be applied to approvals already granted before its effective date of 01.04.2021, even if the appeal was heard later. On that basis, the assessment orders were treated as vitiated and the search assessments quashed for want of lawful approval. en-us Wed, 20 May 2026 00:00:00 +0530 Wed, 17 Jun 2026 07:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793479 Search assessments are vulnerable where approval under section 153D is granted mechanically without any recorded examination of the assessment record, seized material, issues involved, or reasons showing independent application of mind; the approval is a mandatory safeguard and must be judicious. The analysis further states that a later amendment could not be applied to approvals already granted before its effective date of 01.04.2021, even if the appeal was heard later. On that basis, the assessment orders were treated as vitiated and the search assessments quashed for want of lawful approval. Case-Laws Income Tax Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793479