https://www.taxtmi.com/caselaws?id=787582 Validity of reassessment notice depends on a specific, non-mechanistic notice under Section 148 and prior approval under Section 151 before its issuance. A notice containing blank material particulars, coupled with no evidence of the required prior sanction, indicates inadequate application of mind in commencing reassessment proceedings under Section 147. The resulting reassessment under Section 143(3)/147 is treated as void ab initio, and the assessment is quashed. en-us Fri, 06 Mar 2026 00:00:00 +0530 Mon, 09 Mar 2026 07:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787582 Validity of reassessment notice depends on a specific, non-mechanistic notice under Section 148 and prior approval under Section 151 before its issuance. A notice containing blank material particulars, coupled with no evidence of the required prior sanction, indicates inadequate application of mind in commencing reassessment proceedings under Section 147. The resulting reassessment under Section 143(3)/147 is treated as void ab initio, and the assessment is quashed. Case-Laws Income Tax Fri, 06 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787582