https://www.taxtmi.com/caselaws?id=472380 Prior approval for search assessments must be validly granted. A common approval covering multiple assessment years was treated as incapable of satisfying the approval requirement. Characterising approval as administrative, without examining its contents, did not cure the defect. The resulting search assessment was invalid and quashed for lack of valid approval under the Income-tax Act. en-us Mon, 24 Feb 2025 00:00:00 +0530 Fri, 09 Oct 2026 21:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472380 Prior approval for search assessments must be validly granted. A common approval covering multiple assessment years was treated as incapable of satisfying the approval requirement. Characterising approval as administrative, without examining its contents, did not cure the defect. The resulting search assessment was invalid and quashed for lack of valid approval under the Income-tax Act. Case-Laws Income Tax Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472380