https://www.taxtmi.com/caselaws?id=783047 Reassessment reopening was invalid because the prescribed authority granted approval mechanically, without independent application of mind. The sanction was only a bare satisfaction note and did not show meaningful consideration of the material, which breached the mandatory requirement for valid reopening. That defect went to the root of the reassessment process and rendered the initiation unsustainable. The Revenue's challenge therefore failed, and the reassessment action was invalid. en-us Thu, 27 Nov 2025 00:00:00 +0530 Tue, 09 Dec 2025 08:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783047 Reassessment reopening was invalid because the prescribed authority granted approval mechanically, without independent application of mind. The sanction was only a bare satisfaction note and did not show meaningful consideration of the material, which breached the mandatory requirement for valid reopening. That defect went to the root of the reassessment process and rendered the initiation unsustainable. The Revenue's challenge therefore failed, and the reassessment action was invalid. Case-Laws Income Tax Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783047