https://www.taxtmi.com/caselaws?id=796513 Prior approval obtained for a survey-based assessment under section 143(3) lacked statutory basis because section 153D applies only to assessments arising from search or requisition proceedings under sections 153A and 153C. Obtaining supervisory approval where none is required improperly interferes with the Assessing Officer's independent quasi-judicial discretion and amounts to decision-making under external dictation. The assessment order was therefore 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 Prior approval obtained for a survey-based assessment under section 143(3) lacked statutory basis because section 153D applies only to assessments arising from search or requisition proceedings under sections 153A and 153C. Obtaining supervisory approval where none is required improperly interferes with the Assessing Officer's independent quasi-judicial discretion and amounts to decision-making under external dictation. The assessment order was therefore invalid and quashed. Case-Laws Income Tax Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796513