Tag Archives: Pr. Commissioner of Income-tax 4

Mechanical grant of Section 153D approval without application of mind invalidates search assessment orders

By | October 13, 2026

Mechanical grant of Section 153D approval without application of mind invalidates search assessment orders Issue Whether the grant of prior approval under Section 153D of the Income-tax Act, 1961 in a mechanical manner—without perusal of draft orders or serious application of mind—renders the approval invalid and vitiates the consequent assessment orders passed under Section 153A.… Read More »