https://www.taxtmi.com/caselaws?id=798671 Section 153D prior approval operates as an in-built safeguard requiring independent application of mind to the material and draft assessment order for each assessment year. A consolidated approval covering two assessment years, without evidence of file consideration, separate year-wise approval, or recorded reasons, is mechanical and invalid. Invalid approval under Section 153D renders the consequential assessment order void ab initio and liable to be quashed. en-us Fri, 21 Aug 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798671 Section 153D prior approval operates as an in-built safeguard requiring independent application of mind to the material and draft assessment order for each assessment year. A consolidated approval covering two assessment years, without evidence of file consideration, separate year-wise approval, or recorded reasons, is mechanical and invalid. Invalid approval under Section 153D renders the consequential assessment order void ab initio and liable to be quashed. Case-Laws Income Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798671