https://www.taxtmi.com/caselaws?id=788514 Mechanical approval for reopening under the Income-tax Act requires genuine application of mind before a notice for reassessment can be issued. A brief satisfaction recording without demonstrated consideration of the material may constitute invalid sanction and undermine the assessing authority's jurisdiction. Where High Courts have adopted conflicting approaches to the reasoning required in approval, the interpretation favourable to the assessee applies. On the stated facts, approval was treated as mechanical, rendering the reassessment proceedings unsustainable and resulting in their quashing. en-us Fri, 20 Mar 2026 00:00:00 +0530 Tue, 24 Mar 2026 08:12:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788514 Mechanical approval for reopening under the Income-tax Act requires genuine application of mind before a notice for reassessment can be issued. A brief satisfaction recording without demonstrated consideration of the material may constitute invalid sanction and undermine the assessing authority's jurisdiction. Where High Courts have adopted conflicting approaches to the reasoning required in approval, the interpretation favourable to the assessee applies. On the stated facts, approval was treated as mechanical, rendering the reassessment proceedings unsustainable and resulting in their quashing. Case-Laws Income Tax Fri, 20 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788514