https://www.taxtmi.com/caselaws?id=798952 Prior approval under Section 153D is a mandatory condition precedent for assessments by an Assessing Officer below the prescribed rank. Where compliance is specifically challenged, the Revenue must prove that valid approval was granted. Statements that approval letters are untraceable, recitals in assessment orders, and file-movement evidence cannot replace the statutory approval or demonstrate its validity and application of mind. Failure to establish compliance with Section 153D renders the resulting assessments unsustainable and liable to be quashed. en-us Thu, 20 Aug 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798952 Prior approval under Section 153D is a mandatory condition precedent for assessments by an Assessing Officer below the prescribed rank. Where compliance is specifically challenged, the Revenue must prove that valid approval was granted. Statements that approval letters are untraceable, recitals in assessment orders, and file-movement evidence cannot replace the statutory approval or demonstrate its validity and application of mind. Failure to establish compliance with Section 153D renders the resulting assessments unsustainable and liable to be quashed. Case-Laws Income Tax Thu, 20 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798952