https://www.taxtmi.com/caselaws?id=470899 Section 153D requires informed, independent approval for each assessee and assessment year before assessments under Section 153C are finalised. Placing only draft assessment orders before the approving authority, while issuing a consolidated approval for multiple years and asserting review of case records, does not demonstrate consideration of the relevant records, seized material and year-specific draft orders. A mechanically issued consolidated approval therefore fails the statutory requirement. The approval covering multiple assessment years was invalid, resulting in the quashing of the Section 153C assessments for the relevant years. en-us Fri, 29 Aug 2025 00:00:00 +0530 Wed, 12 Aug 2026 21:28:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470899 Section 153D requires informed, independent approval for each assessee and assessment year before assessments under Section 153C are finalised. Placing only draft assessment orders before the approving authority, while issuing a consolidated approval for multiple years and asserting review of case records, does not demonstrate consideration of the relevant records, seized material and year-specific draft orders. A mechanically issued consolidated approval therefore fails the statutory requirement. The approval covering multiple assessment years was invalid, resulting in the quashing of the Section 153C assessments for the relevant years. Case-Laws Income Tax Fri, 29 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470899