https://www.taxtmi.com/caselaws?id=793807 Approval under section 151 for issuance of notice under section 148 was held invalid where the sanctioning authority gave only a bare endorsement that income had escaped assessment and that it was a fit case for reopening. The recording did not show independent consideration of the Assessing Officer's material or discernible satisfaction by the approving authority, so the jurisdictional safeguard was not met. As a result, the reassessment proceedings based on the reopening notice were unsustainable and were quashed in favour of the assessee. en-us Mon, 22 Jun 2026 00:00:00 +0530 Wed, 24 Jun 2026 07:08:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793807 Approval under section 151 for issuance of notice under section 148 was held invalid where the sanctioning authority gave only a bare endorsement that income had escaped assessment and that it was a fit case for reopening. The recording did not show independent consideration of the Assessing Officer's material or discernible satisfaction by the approving authority, so the jurisdictional safeguard was not met. As a result, the reassessment proceedings based on the reopening notice were unsustainable and were quashed in favour of the assessee. Case-Laws Income Tax Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793807