https://www.taxtmi.com/caselaws?id=796513 An assessment completed under section 143(3) following survey proceedings under section 133A cannot be subjected to prior approval under section 153D, which applies only to assessments arising from search or requisition proceedings under sections 153A and 153C. Where no statutory provision requires supervisory approval, obtaining it improperly interferes with the Assessing Officer's independent quasi-judicial discretion and amounts to decision-making under external dictation. The notes state that the resulting assessment order was invalid and quashed. en-us Wed, 29 Jul 2026 00:00:00 +0530 Thu, 06 Aug 2026 09:11:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796513 An assessment completed under section 143(3) following survey proceedings under section 133A cannot be subjected to prior approval under section 153D, which applies only to assessments arising from search or requisition proceedings under sections 153A and 153C. Where no statutory provision requires supervisory approval, obtaining it improperly interferes with the Assessing Officer's independent quasi-judicial discretion and amounts to decision-making under external dictation. The notes state that the resulting assessment order was invalid and quashed. Case-Laws Income Tax Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796513