https://www.taxtmi.com/highlights?id=104067 Regular scrutiny assessment under section 143(3) requires the Assessing Officer to exercise quasi-judicial discretion independently. Absent statutory authority, consultation with and prior approval from an Additional Commissioner during the assessment process constitutes unauthorised superior-officer participation and negates the Assessing Officer's independent application of mind. Such assessments are void ab initio and liable to be quashed. A superior officer may consult subordinates without displacing the superior officer's discretion, but subordinate consultation with a superior officer displaces the discretion vested exclusively in the Assessing Officer. en-us Wed, 23 Sep 2026 08:48:39 +0530 Wed, 23 Sep 2026 08:48:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104067 Regular scrutiny assessment under section 143(3) requires the Assessing Officer to exercise quasi-judicial discretion independently. Absent statutory authority, consultation with and prior approval from an Additional Commissioner during the assessment process constitutes unauthorised superior-officer participation and negates the Assessing Officer's independent application of mind. Such assessments are void ab initio and liable to be quashed. A superior officer may consult subordinates without displacing the superior officer's discretion, but subordinate consultation with a superior officer displaces the discretion vested exclusively in the Assessing Officer. Highlights Income Tax Wed, 23 Sep 2026 08:48:39 +0530 https://www.taxtmi.com/highlights?id=104067