https://www.taxtmi.com/caselaws?id=796249 Reassessment jurisdiction requires the Assessing Officer to record reasons before issuing notice, and the statutory approval must reflect independent application of mind. Undated recorded reasons and an undated sanction do not establish that reasons preceded issuance of the reassessment notice. Approval recorded merely as "yes" or "approved" on a pre-typed proforma, without discernible consideration of the reasons or supporting material, is mechanical and fails the jurisdictional safeguard. Consequently, the reassessment proceedings and resulting assessment order were invalid and quashed. en-us Wed, 20 May 2026 00:00:00 +0530 Mon, 03 Aug 2026 08:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796249 Reassessment jurisdiction requires the Assessing Officer to record reasons before issuing notice, and the statutory approval must reflect independent application of mind. Undated recorded reasons and an undated sanction do not establish that reasons preceded issuance of the reassessment notice. Approval recorded merely as "yes" or "approved" on a pre-typed proforma, without discernible consideration of the reasons or supporting material, is mechanical and fails the jurisdictional safeguard. Consequently, the reassessment proceedings and resulting assessment order were invalid and quashed. Case-Laws Income Tax Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796249