https://www.taxtmi.com/caselaws?id=471540 Prior approval under Section 153D for a search assessment must be final and unconditional. Approval containing directions for further verification, consideration of confidential material, rechecking credits, or compliance with further instructions indicates that the draft assessment order was not final. Where the revised final order is not placed before and validly approved by the competent authority, the statutory approval requirement is not met. Any subsequent alteration or reworking of an approved draft requires valid approval of the final assessment order; otherwise, the assessment under Sections 143(3) and 153A is void. en-us Tue, 09 Apr 2024 00:00:00 +0530 Tue, 08 Sep 2026 18:08:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471540 Prior approval under Section 153D for a search assessment must be final and unconditional. Approval containing directions for further verification, consideration of confidential material, rechecking credits, or compliance with further instructions indicates that the draft assessment order was not final. Where the revised final order is not placed before and validly approved by the competent authority, the statutory approval requirement is not met. Any subsequent alteration or reworking of an approved draft requires valid approval of the final assessment order; otherwise, the assessment under Sections 143(3) and 153A is void. Case-Laws Income Tax Tue, 09 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471540