https://www.taxtmi.com/caselaws?id=470556 Section 153D prior approval for a search assessment must reflect independent and meaningful consideration of the assessment records, seized material and proposed additions. Consolidated approval across several assessment years, inconsistent dates, reliance on an earlier discussion despite later replies, and a bare endorsement of approval indicate mechanical action rather than due application of mind. Such defective approval invalidates the statutory safeguard and vitiates the resulting assessment. The notes state that the assessment was quashed because the approval did not meet this standard. en-us Fri, 21 Mar 2025 00:00:00 +0530 Fri, 31 Jul 2026 08:27:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470556 Section 153D prior approval for a search assessment must reflect independent and meaningful consideration of the assessment records, seized material and proposed additions. Consolidated approval across several assessment years, inconsistent dates, reliance on an earlier discussion despite later replies, and a bare endorsement of approval indicate mechanical action rather than due application of mind. Such defective approval invalidates the statutory safeguard and vitiates the resulting assessment. The notes state that the assessment was quashed because the approval did not meet this standard. Case-Laws Income Tax Fri, 21 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470556