https://www.taxtmi.com/caselaws?id=798669 Prior approval of the Joint Commissioner under Section 153D is a mandatory condition precedent for assessments made by an officer below that rank. A reference in an assessment order to purported approval letters does not prove compliance where the approvals are disputed and the Revenue cannot trace the underlying records. The Revenue must establish that valid prior approval was obtained, and missing approval records prevent verification that the approving authority applied its mind. Failure to prove compliance with Section 153D renders the assessments unsustainable and results in their quashing. en-us Thu, 20 Aug 2026 00:00:00 +0530 Thu, 10 Sep 2026 08:51:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798669 Prior approval of the Joint Commissioner under Section 153D is a mandatory condition precedent for assessments made by an officer below that rank. A reference in an assessment order to purported approval letters does not prove compliance where the approvals are disputed and the Revenue cannot trace the underlying records. The Revenue must establish that valid prior approval was obtained, and missing approval records prevent verification that the approving authority applied its mind. Failure to prove compliance with Section 153D renders the assessments unsustainable and results in their quashing. Case-Laws Income Tax Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798669