https://www.taxtmi.com/caselaws?id=472601 Section 153D requires prior approval for each assessee and each assessment year after examination of the relevant draft assessment order and material. A single consolidated approval for multiple assessees and assessment years, without discernible separate consideration, does not satisfy that requirement and demonstrates lack of independent application of mind. Approval is not an administrative formality; a mechanically granted consolidated approval is invalid, vitiates the assumption of jurisdiction, and renders the resulting assessment orders liable to be quashed. en-us Thu, 31 Jul 2025 00:00:00 +0530 Fri, 16 Oct 2026 18:43:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472601 Section 153D requires prior approval for each assessee and each assessment year after examination of the relevant draft assessment order and material. A single consolidated approval for multiple assessees and assessment years, without discernible separate consideration, does not satisfy that requirement and demonstrates lack of independent application of mind. Approval is not an administrative formality; a mechanically granted consolidated approval is invalid, vitiates the assumption of jurisdiction, and renders the resulting assessment orders liable to be quashed. Case-Laws Income Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472601