https://www.taxtmi.com/caselaws?id=470777 Prior approval under Section 153D is a statutory safeguard against unjust, improper, illegal or arbitrary assessment and requires independent consideration of draft assessment orders, assessment records, seized material, statements, submissions and applicable law. Approvals granted for numerous cases within an extremely short period, largely on the day they were sought, without material showing prior deliberation, are described as mechanical and lacking independent application of mind. Such invalid approvals vitiate the assessment proceedings and render the resulting assessments liable to annulment. en-us Wed, 26 Mar 2025 00:00:00 +0530 Fri, 07 Aug 2026 18:53:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470777 Prior approval under Section 153D is a statutory safeguard against unjust, improper, illegal or arbitrary assessment and requires independent consideration of draft assessment orders, assessment records, seized material, statements, submissions and applicable law. Approvals granted for numerous cases within an extremely short period, largely on the day they were sought, without material showing prior deliberation, are described as mechanical and lacking independent application of mind. Such invalid approvals vitiate the assessment proceedings and render the resulting assessments liable to annulment. Case-Laws Income Tax Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470777