https://www.taxtmi.com/caselaws?id=175595 Prior sanction for reopening an assessment must be preceded by recorded reasons and fair consideration of the assessee's objections. A mechanically granted approval without dealing with the objections is invalid, and the reassessment notice and all proceedings founded on that sanction cannot survive. The sanction and consequential reassessment steps are therefore liable to be quashed, with the matter to be reconsidered afresh in accordance with law. en-us Thu, 20 Aug 2009 00:00:00 +0530 Fri, 27 Nov 2015 18:17:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175595 Prior sanction for reopening an assessment must be preceded by recorded reasons and fair consideration of the assessee's objections. A mechanically granted approval without dealing with the objections is invalid, and the reassessment notice and all proceedings founded on that sanction cannot survive. The sanction and consequential reassessment steps are therefore liable to be quashed, with the matter to be reconsidered afresh in accordance with law. Case-Laws VAT and Sales Tax Thu, 20 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175595