https://www.taxtmi.com/caselaws?id=791199 Reassessment under section 147 requires a valid sanction under section 151 based on real satisfaction by the specified authority. Where the approval is only a bare endorsement, with no discernible reasons or independent consideration of the material before the authority, the safeguard becomes mechanical rather than meaningful. On these facts, the jurisdictional basis for reopening was found defective, and the reassessment was held invalid for want of proper approval. en-us Fri, 17 Apr 2026 00:00:00 +0530 Wed, 06 May 2026 11:37:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791199 Reassessment under section 147 requires a valid sanction under section 151 based on real satisfaction by the specified authority. Where the approval is only a bare endorsement, with no discernible reasons or independent consideration of the material before the authority, the safeguard becomes mechanical rather than meaningful. On these facts, the jurisdictional basis for reopening was found defective, and the reassessment was held invalid for want of proper approval. Case-Laws Income Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791199