https://www.taxtmi.com/caselaws?id=785126 Validity of statutory prior approval for initiation of reassessment under section 148 was challenged on the ground that the prescribed authority granted approval under section 151 mechanically without application of mind. The tribunal found the approval consisted merely of the word "Approved", rendering it legally invalid; consequently, reassessment proceedings founded on that approval were quashed. The tribunal allowed the assessees appeal, relying on binding Delhi High Court precedents which treat mechanical or insubstantial approvals as vitiating reassessment initiation. en-us Wed, 14 Jan 2026 00:00:00 +0530 Sat, 17 Jan 2026 08:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785126 Validity of statutory prior approval for initiation of reassessment under section 148 was challenged on the ground that the prescribed authority granted approval under section 151 mechanically without application of mind. The tribunal found the approval consisted merely of the word "Approved", rendering it legally invalid; consequently, reassessment proceedings founded on that approval were quashed. The tribunal allowed the assessees appeal, relying on binding Delhi High Court precedents which treat mechanical or insubstantial approvals as vitiating reassessment initiation. Case-Laws Income Tax Wed, 14 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785126