https://www.taxtmi.com/caselaws?id=472027 Section 153D requires prior approval for each assessment year before an assessment under sections 153A and 143(3) is completed. Approval received after the assessment order is passed does not satisfy the prior-approval requirement. A consolidated approval covering several years must also demonstrate independent application of mind to each draft assessment order and the relevant material; a bare statement approving the drafts does not establish that consideration. Absence of timely, reasoned, year-specific approval renders the assessment invalid. en-us Wed, 16 Apr 2025 00:00:00 +0530 Sun, 27 Sep 2026 15:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472027 Section 153D requires prior approval for each assessment year before an assessment under sections 153A and 143(3) is completed. Approval received after the assessment order is passed does not satisfy the prior-approval requirement. A consolidated approval covering several years must also demonstrate independent application of mind to each draft assessment order and the relevant material; a bare statement approving the drafts does not establish that consideration. Absence of timely, reasoned, year-specific approval renders the assessment invalid. Case-Laws Income Tax Wed, 16 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472027