https://www.taxtmi.com/caselaws?id=796017 Prior approval under Section 153D must not be mechanical and requires demonstrable application of mind. CBDT circulars and the Manual of Office Procedure are described as binding on the department, and the assessment order should record the grant of approval. Administrative orders that entail civil consequences must comply with the rules of natural justice. The text also refers to dismissal of a Special Leave Petition concerning the same respondent and confirmation of the High Court order, but the stated legal focus remains the validity and disclosure of prior approval in assessment proceedings. en-us Tue, 28 Jul 2026 00:00:00 +0530 Thu, 30 Jul 2026 08:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796017 Prior approval under Section 153D must not be mechanical and requires demonstrable application of mind. CBDT circulars and the Manual of Office Procedure are described as binding on the department, and the assessment order should record the grant of approval. Administrative orders that entail civil consequences must comply with the rules of natural justice. The text also refers to dismissal of a Special Leave Petition concerning the same respondent and confirmation of the High Court order, but the stated legal focus remains the validity and disclosure of prior approval in assessment proceedings. Case-Laws Income Tax Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796017