https://www.taxtmi.com/caselaws?id=471713 Section 153D requires separate approval for each assessee and each assessment year in search assessments. A consolidated, mechanical approval covering multiple assessees and assessment years does not meet this statutory requirement and is invalid. Consequently, search assessment proceedings founded on such approval are liable to be quashed, favouring the assessee. en-us Wed, 09 Apr 2025 00:00:00 +0530 Tue, 15 Sep 2026 19:00:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471713 Section 153D requires separate approval for each assessee and each assessment year in search assessments. A consolidated, mechanical approval covering multiple assessees and assessment years does not meet this statutory requirement and is invalid. Consequently, search assessment proceedings founded on such approval are liable to be quashed, favouring the assessee. Case-Laws Income Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471713