https://www.taxtmi.com/caselaws?id=471912 Section 153D makes prior approval by the competent supervisory authority a mandatory condition before passing an assessment under Section 153A. Approval granted on draft orders before completion of required enquiries is ineffective where the approving authority records insufficient time to verify the investigations and directs further verification. If further enquiries are then conducted under Section 142(1), the revised final assessment orders must be placed before the competent authority for fresh prior approval. Passing final orders without such approval renders the assessments void for non-compliance with Section 153D. en-us Thu, 23 Dec 2021 00:00:00 +0530 Wed, 23 Sep 2026 13:24:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471912 Section 153D makes prior approval by the competent supervisory authority a mandatory condition before passing an assessment under Section 153A. Approval granted on draft orders before completion of required enquiries is ineffective where the approving authority records insufficient time to verify the investigations and directs further verification. If further enquiries are then conducted under Section 142(1), the revised final assessment orders must be placed before the competent authority for fresh prior approval. Passing final orders without such approval renders the assessments void for non-compliance with Section 153D. Case-Laws Income Tax Thu, 23 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471912