https://www.taxtmi.com/caselaws?id=472324 Section 153D requires prior, independent approval for each assessment year as a mandatory safeguard in search-related assessments. Composite approval covering multiple years may fail that requirement where it is granted after draft orders are submitted, contains errors concerning returns or returned income, and directs verification of core assessment and tax-computation matters after approval. Such features indicate that the approving authority did not complete an independent review before granting approval, rendering the approval vulnerable as mechanical. en-us Mon, 21 Apr 2025 00:00:00 +0530 Thu, 08 Oct 2026 08:44:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472324 Section 153D requires prior, independent approval for each assessment year as a mandatory safeguard in search-related assessments. Composite approval covering multiple years may fail that requirement where it is granted after draft orders are submitted, contains errors concerning returns or returned income, and directs verification of core assessment and tax-computation matters after approval. Such features indicate that the approving authority did not complete an independent review before granting approval, rendering the approval vulnerable as mechanical. Case-Laws Income Tax Mon, 21 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472324