https://www.taxtmi.com/highlights?id=103599 Section 153D approval of draft search-assessment orders operates as a safeguard against arbitrary assessment and requires independent application of mind to the material and reasoning for each assessment year. A consolidated approval that does not record examination or movement of files, provide separate year-wise approvals, or state reasons is mechanical and fails the prior-approval requirement. Such defective approval invalidates the consequential assessment order; the assessment was therefore treated as void and quashed, while the remaining grounds were left open. en-us Thu, 10 Sep 2026 08:51:20 +0530 Thu, 10 Sep 2026 08:51:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103599 Section 153D approval of draft search-assessment orders operates as a safeguard against arbitrary assessment and requires independent application of mind to the material and reasoning for each assessment year. A consolidated approval that does not record examination or movement of files, provide separate year-wise approvals, or state reasons is mechanical and fails the prior-approval requirement. Such defective approval invalidates the consequential assessment order; the assessment was therefore treated as void and quashed, while the remaining grounds were left open. Highlights Income Tax Thu, 10 Sep 2026 08:51:20 +0530 https://www.taxtmi.com/highlights?id=103599