https://www.taxtmi.com/caselaws?id=471131 Section 153D requires prior approval for each assessment year before passing a search assessment under Section 153A. A single consolidated approval covering multiple assessees and assessment years, without demonstrable independent examination of draft assessments, appraisal material and seized records, does not satisfy this statutory safeguard. Where the volume of records and limited time make meaningful scrutiny implausible, the approval is mechanical and invalid. The resulting search assessments for the relevant assessment years were annulled. en-us Wed, 02 Apr 2025 00:00:00 +0530 Fri, 21 Aug 2026 20:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471131 Section 153D requires prior approval for each assessment year before passing a search assessment under Section 153A. A single consolidated approval covering multiple assessees and assessment years, without demonstrable independent examination of draft assessments, appraisal material and seized records, does not satisfy this statutory safeguard. Where the volume of records and limited time make meaningful scrutiny implausible, the approval is mechanical and invalid. The resulting search assessments for the relevant assessment years were annulled. Case-Laws Income Tax Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471131