https://www.taxtmi.com/caselaws?id=784308 Undated approval and a satisfaction note evidenced only by a seal were held insufficient to show conscious application of mind for sanctioning notice under Section 148. Because the approval form served on the assessee also bore only the seal without the Principal Commissioner's signature, the recorded satisfaction was treated as invalid. The reopening consequently failed, and the assessment made pursuant to it was quashed. en-us Fri, 22 Aug 2025 00:00:00 +0530 Fri, 02 Jan 2026 07:51:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784308 Undated approval and a satisfaction note evidenced only by a seal were held insufficient to show conscious application of mind for sanctioning notice under Section 148. Because the approval form served on the assessee also bore only the seal without the Principal Commissioner's signature, the recorded satisfaction was treated as invalid. The reopening consequently failed, and the assessment made pursuant to it was quashed. Case-Laws Income Tax Fri, 22 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784308