https://www.taxtmi.com/caselaws?id=777521 Sanction for reassessment under section 151 must reflect a real application of mind to the recorded reasons; a cryptic approval such as "yes. I am satisfied" was treated as mechanical and therefore invalid. On that basis, the reopening could not be sustained and the reassessment was quashed. The other grounds did not survive once the sanction for reopening was held defective. en-us Thu, 09 Jan 2025 00:00:00 +0530 Mon, 01 Sep 2025 08:13:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777521 Sanction for reassessment under section 151 must reflect a real application of mind to the recorded reasons; a cryptic approval such as "yes. I am satisfied" was treated as mechanical and therefore invalid. On that basis, the reopening could not be sustained and the reassessment was quashed. The other grounds did not survive once the sanction for reopening was held defective. Case-Laws Income Tax Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777521