https://www.taxtmi.com/highlights?id=102315 Recording reasons before issuing a reassessment notice and obtaining sanction based on independent application of mind are jurisdictional requirements. The note explains that undated recorded reasons and an undated sanction are invalid where the sanctioning authority merely writes "yes" or "approved" on a prescribed proforma without demonstrating consideration of the material. Such mechanical approval vitiates the reassessment proceedings. On these facts, the reassessment and consequential assessment order were quashed as bad in law, while other grounds became academic. en-us Mon, 03 Aug 2026 08:20:38 +0530 Mon, 03 Aug 2026 08:20:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102315 Recording reasons before issuing a reassessment notice and obtaining sanction based on independent application of mind are jurisdictional requirements. The note explains that undated recorded reasons and an undated sanction are invalid where the sanctioning authority merely writes "yes" or "approved" on a prescribed proforma without demonstrating consideration of the material. Such mechanical approval vitiates the reassessment proceedings. On these facts, the reassessment and consequential assessment order were quashed as bad in law, while other grounds became academic. Highlights Income Tax Mon, 03 Aug 2026 08:20:38 +0530 https://www.taxtmi.com/highlights?id=102315