https://www.taxtmi.com/caselaws?id=470990 Common approval under section 153D for multiple assessment years does not validly authorise assessments under section 153A read with section 143(3). The additional legal ground challenging the statutory approval was admitted because it went to the root of the assessments and could be decided from the existing record. A single combined approval obtained for all relevant years was treated as invalid, vitiating the assessments. Consequently, the impugned assessments were quashed in favour of the assessee. en-us Fri, 28 Mar 2025 00:00:00 +0530 Mon, 17 Aug 2026 22:08:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470990 Common approval under section 153D for multiple assessment years does not validly authorise assessments under section 153A read with section 143(3). The additional legal ground challenging the statutory approval was admitted because it went to the root of the assessments and could be decided from the existing record. A single combined approval obtained for all relevant years was treated as invalid, vitiating the assessments. Consequently, the impugned assessments were quashed in favour of the assessee. Case-Laws Income Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470990