https://www.taxtmi.com/caselaws?id=789845 Sanction under section 151 for issuing a notice under section 148 must reflect independent application of mind by the specified authority. Where the approval merely endorses the Assessing Officer's satisfaction note, without recording separate reasoning or consideration of the material, the sanction is mechanical and invalid. On that basis, the reassessment notice and all consequential proceedings were quashed, as the foundation for reopening failed for want of valid approval. en-us Mon, 06 Apr 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789845 Sanction under section 151 for issuing a notice under section 148 must reflect independent application of mind by the specified authority. Where the approval merely endorses the Assessing Officer's satisfaction note, without recording separate reasoning or consideration of the material, the sanction is mechanical and invalid. On that basis, the reassessment notice and all consequential proceedings were quashed, as the foundation for reopening failed for want of valid approval. Case-Laws Income Tax Mon, 06 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789845