https://www.taxtmi.com/caselaws?id=778875 Reopening approval under section 151 of the Income-tax Act was found defective because the prescribed authority recorded only "yes I am satisfied", which was treated as mechanical approval rather than application of mind. As the department did not rebut that factual position, the reassessment based on the sanction was invalid and could not be sustained. en-us Tue, 21 Jan 2025 00:00:00 +0530 Wed, 24 Sep 2025 08:08:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778875 Reopening approval under section 151 of the Income-tax Act was found defective because the prescribed authority recorded only "yes I am satisfied", which was treated as mechanical approval rather than application of mind. As the department did not rebut that factual position, the reassessment based on the sanction was invalid and could not be sustained. Case-Laws Income Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778875