https://www.taxtmi.com/caselaws?id=467699 Reassessment under section 147 requires valid approval under section 151 as a jurisdictional precondition. Where the prescribed authority grants sanction mechanically, without independent application of mind, the approval is invalid and the reopening cannot stand. The record showed routine endorsement of satisfaction rather than a considered decision, so the reassessment was quashed. en-us Mon, 17 Feb 2025 00:00:00 +0530 Mon, 30 Mar 2026 19:50:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467699 Reassessment under section 147 requires valid approval under section 151 as a jurisdictional precondition. Where the prescribed authority grants sanction mechanically, without independent application of mind, the approval is invalid and the reopening cannot stand. The record showed routine endorsement of satisfaction rather than a considered decision, so the reassessment was quashed. Case-Laws Income Tax Mon, 17 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467699