https://www.taxtmi.com/caselaws?id=473036 Section 153D of the Income-tax Act, 1961 requires prior approval for assessments made by an officer below the rank of Joint Commissioner, covering the preceding assessment years under Section 153A and the search year identified in Section 153B. Approval is not a mere formality: approval dated on the assessment date but communicated to the assessing officer only after completion of the assessment does not satisfy the prior approval requirement. The resulting search-year assessment is void from inception. en-us Fri, 25 Apr 2025 00:00:00 +0530 Mon, 02 Nov 2026 18:59:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=473036 Section 153D of the Income-tax Act, 1961 requires prior approval for assessments made by an officer below the rank of Joint Commissioner, covering the preceding assessment years under Section 153A and the search year identified in Section 153B. Approval is not a mere formality: approval dated on the assessment date but communicated to the assessing officer only after completion of the assessment does not satisfy the prior approval requirement. The resulting search-year assessment is void from inception. Case-Laws Income Tax Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=473036