https://www.taxtmi.com/caselaws?id=785183 Mechanical approval under section 151 invalidates reassessment proceedings initiated under section 147 where the competent authority merely records a perfunctory endorsement without demonstrating application of mind. Cash-deposit information led to issuance of a notice under section 148, but the approval proforma contained only a ritualistic statement that the matter was fit for notice. Such approval failed to satisfy the statutory safeguard requiring meaningful scrutiny before reopening. The reassessment proceedings were therefore quashed and the appeal was allowed in favour of the assessee. en-us Wed, 26 Nov 2025 00:00:00 +0530 Mon, 19 Jan 2026 07:37:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785183 Mechanical approval under section 151 invalidates reassessment proceedings initiated under section 147 where the competent authority merely records a perfunctory endorsement without demonstrating application of mind. Cash-deposit information led to issuance of a notice under section 148, but the approval proforma contained only a ritualistic statement that the matter was fit for notice. Such approval failed to satisfy the statutory safeguard requiring meaningful scrutiny before reopening. The reassessment proceedings were therefore quashed and the appeal was allowed in favour of the assessee. Case-Laws Income Tax Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785183