Tribunal Invalidates Assessments for Lack of Independent Section 153D Approval:

Tribunal Invalidates Assessments for Lack of Independent Section 153D Approval

Tribunal quashes search assessments, holding mechanical approval violates mandatory safeguard under Section 153D.

Blanket Section 153D approval without application of mind held invalid

authorMeetu KumaridateJul 13, 2026
Last update on Jul 13, 2026
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Tribunal Invalidates Assessments for Lack of Independent Section 153D Approval

Tribunal quashes search assessments, holding mechanical approval violates mandatory safeguard under Section 153D.

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Meetu Kumari

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Meetu Kumari is an Experienced Advocate and Content Writer with 4+ years of demonstrated history of working in the law practice industry. Skilled in Developing Content, Researching, and Drafting. Strong professional with a Bachelor of Science (B.Sc.) focused on Law from Gujarat National Law University.
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