https://www.taxtmi.com/caselaws?id=776400 Reassessment reopening under sections 147 and 148 is invalid where the statutory sanction under section 151 is granted mechanically without application of mind. The prescribed authority must apply meaningful consideration to the Assessing Officer's recorded reasons before approving reopening; a perfunctory approval does not satisfy the requirement of valid authorisation. On that basis, the reopening was quashed for want of proper sanction, and relief was granted to the assessee. en-us Mon, 06 Jan 2025 00:00:00 +0530 Sat, 09 Aug 2025 09:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776400 Reassessment reopening under sections 147 and 148 is invalid where the statutory sanction under section 151 is granted mechanically without application of mind. The prescribed authority must apply meaningful consideration to the Assessing Officer's recorded reasons before approving reopening; a perfunctory approval does not satisfy the requirement of valid authorisation. On that basis, the reopening was quashed for want of proper sanction, and relief was granted to the assessee. Case-Laws Income Tax Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776400