https://www.taxtmi.com/caselaws?id=451047 HC held that the reopening of assessment under s.148 was invalid due to improper sanction under s.151. The prescribed authority (PCIT) had merely appended the word "Yes" while according approval, which the HC found to be mechanical and lacking any discernible or reasoned satisfaction as mandated by s.151. Such a rubber-stamp approval could not constitute a valid sanction linking the facts considered with the conclusion reached. Upholding the ITAT's view, the HC ruled that the reassessment proceedings were bad in law and decided the matter against the revenue. en-us Tue, 20 Feb 2024 00:00:00 +0530 Thu, 27 Nov 2025 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=451047 HC held that the reopening of assessment under s.148 was invalid due to improper sanction under s.151. The prescribed authority (PCIT) had merely appended the word "Yes" while according approval, which the HC found to be mechanical and lacking any discernible or reasoned satisfaction as mandated by s.151. Such a rubber-stamp approval could not constitute a valid sanction linking the facts considered with the conclusion reached. Upholding the ITAT's view, the HC ruled that the reassessment proceedings were bad in law and decided the matter against the revenue. Case-Laws Income Tax Tue, 20 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=451047