https://www.taxtmi.com/caselaws?id=792762 Reassessment sanction under section 151 was held invalid where the approval proforma wrongly referred to section 147(b), a provision no longer in force, and the sanctioning authority recorded only perfunctory, mechanical satisfaction on a standard format. The absence of meaningful application of mind rendered the approval ritualistic and vitiated the assumption of jurisdiction for reassessment. The jurisdictional objection was therefore accepted, and the reassessment proceedings were quashed in favour of the assessee. en-us Wed, 20 May 2026 00:00:00 +0530 Wed, 03 Jun 2026 08:50:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792762 Reassessment sanction under section 151 was held invalid where the approval proforma wrongly referred to section 147(b), a provision no longer in force, and the sanctioning authority recorded only perfunctory, mechanical satisfaction on a standard format. The absence of meaningful application of mind rendered the approval ritualistic and vitiated the assumption of jurisdiction for reassessment. The jurisdictional objection was therefore accepted, and the reassessment proceedings were quashed in favour of the assessee. Case-Laws Income Tax Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792762