https://www.taxtmi.com/caselaws?id=801595 Prior approval under Section 153D must be granted separately for each assessment year in search assessments, following an independent application of mind to the relevant material. A composite approval for several years improperly disregards year-specific facts and fails the statutory procedure, which requires a power to be exercised only in the prescribed manner. Approval cannot be ritualistic or mechanical. Consequently, consolidated approvals are invalid and assessments based on them cannot be sustained. en-us Fri, 09 Oct 2026 00:00:00 +0530 Fri, 23 Oct 2026 08:37:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801595 Prior approval under Section 153D must be granted separately for each assessment year in search assessments, following an independent application of mind to the relevant material. A composite approval for several years improperly disregards year-specific facts and fails the statutory procedure, which requires a power to be exercised only in the prescribed manner. Approval cannot be ritualistic or mechanical. Consequently, consolidated approvals are invalid and assessments based on them cannot be sustained. Case-Laws Income Tax Fri, 09 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801595