https://www.taxtmi.com/caselaws?id=786482 Questioning the validity of a reassessment notice where statutory approval was recorded after notice issuance, the article finds that a notice issued before prior approval is invalid; the notice dated 31.03.2018 was held bad in law because approval was given on 30.09.2018. It further finds that an approval recorded as a bare entry without reasons is mechanical and shows non application of mind; the approval dated 30.09.2018 was therefore vitiated. Consequence: the reassessment and assessment framed thereunder are void ab initio and the appeal is partly allowed on those grounds. 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 Questioning the validity of a reassessment notice where statutory approval was recorded after notice issuance, the article finds that a notice issued before prior approval is invalid; the notice dated 31.03.2018 was held bad in law because approval was given on 30.09.2018. It further finds that an approval recorded as a bare entry without reasons is mechanical and shows non application of mind; the approval dated 30.09.2018 was therefore vitiated. Consequence: the reassessment and assessment framed thereunder are void ab initio and the appeal is partly allowed on those grounds. Case-Laws Income Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786482