https://www.taxtmi.com/caselaws?id=796482 Approval under section 153D must be separately accorded for each assessment year, even where proceedings concern the same assessee. A single combined communication approving assessments for multiple years does not meet this requirement. Consequently, combined approval for ten assessment years was treated as invalid, and the resulting assessments were quashed in favour of the assessee. en-us Fri, 09 Jan 2026 00:00:00 +0530 Thu, 06 Aug 2026 09:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796482 Approval under section 153D must be separately accorded for each assessment year, even where proceedings concern the same assessee. A single combined communication approving assessments for multiple years does not meet this requirement. Consequently, combined approval for ten assessment years was treated as invalid, and the resulting assessments were quashed in favour of the assessee. Case-Laws Income Tax Fri, 09 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796482