https://www.taxtmi.com/caselaws?id=786482 Prior approval under Section 151 must precede issuance of a reassessment notice under Section 148. Approval recorded after the notice does not satisfy the statutory sequence and renders the notice invalid. Sanction must also reflect genuine application of mind; a bare or perfunctory approval without recorded reasons is treated as mechanical and defective. Where either defect exists, the resulting reassessment proceedings and assessment under Sections 147 and 143(3) are void from inception. 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=786482 Prior approval under Section 151 must precede issuance of a reassessment notice under Section 148. Approval recorded after the notice does not satisfy the statutory sequence and renders the notice invalid. Sanction must also reflect genuine application of mind; a bare or perfunctory approval without recorded reasons is treated as mechanical and defective. Where either defect exists, the resulting reassessment proceedings and assessment under Sections 147 and 143(3) are void from inception. Case-Laws Income Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786482