https://www.taxtmi.com/caselaws?id=789101 Approval for reassessment under Section 151 of the Income-tax Act, 1961 must show application of mind and recorded satisfaction, even if brief; a bare endorsement such as "Approved" is a mechanical, non-speaking exercise and does not satisfy the statutory safeguard. Because the sanction did not disclose any consideration of the matter, it was invalid and the reassessment foundation failed, resulting in relief to the assessee. en-us Thu, 19 Feb 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789101 Approval for reassessment under Section 151 of the Income-tax Act, 1961 must show application of mind and recorded satisfaction, even if brief; a bare endorsement such as "Approved" is a mechanical, non-speaking exercise and does not satisfy the statutory safeguard. Because the sanction did not disclose any consideration of the matter, it was invalid and the reassessment foundation failed, resulting in relief to the assessee. Case-Laws Income Tax Thu, 19 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789101