https://www.taxtmi.com/caselaws?id=786484 Approval for reopening under section 151 must reflect an independent application of mind by the sanctioning authority; a mere endorsement such as "As per Annexure" on the Assessing Officer's recorded reasons is not valid sanction in law. Because the approval was only a reference to the annexure and not a separate grant of permission, the reassessment was treated as having been initiated without valid jurisdiction. The reassessment proceedings were therefore vitiated, and the reassessment order was quashed for want of proper approval. en-us Fri, 06 Feb 2026 00:00:00 +0530 Fri, 13 Feb 2026 09:18:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786484 Approval for reopening under section 151 must reflect an independent application of mind by the sanctioning authority; a mere endorsement such as "As per Annexure" on the Assessing Officer's recorded reasons is not valid sanction in law. Because the approval was only a reference to the annexure and not a separate grant of permission, the reassessment was treated as having been initiated without valid jurisdiction. The reassessment proceedings were therefore vitiated, and the reassessment order was quashed for want of proper approval. Case-Laws Income Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786484