https://www.taxtmi.com/caselaws?id=472651 Section 153D requires prior approval for each assessment year before an assessment or reassessment under Sections 153A and 143(3). A composite approval issued for multiple years on the same day as the approval request must demonstrate independent examination of draft assessment orders, seized material, appraisal reports and assessment records. Approval lacking evidence of such application of mind is mechanical and does not meet the statutory requirement. Invalid approval under Section 153D consequently invalidates the related assessment proceedings, which are liable to be quashed. en-us Wed, 21 Jan 2026 00:00:00 +0530 Mon, 19 Oct 2026 19:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472651 Section 153D requires prior approval for each assessment year before an assessment or reassessment under Sections 153A and 143(3). A composite approval issued for multiple years on the same day as the approval request must demonstrate independent examination of draft assessment orders, seized material, appraisal reports and assessment records. Approval lacking evidence of such application of mind is mechanical and does not meet the statutory requirement. Invalid approval under Section 153D consequently invalidates the related assessment proceedings, which are liable to be quashed. Case-Laws Income Tax Wed, 21 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472651