https://www.taxtmi.com/caselaws?id=797691 Common approval covering 111 reassessment cases does not satisfy the statutory requirement that the competent authority independently consider the assessee's case and the material supporting reopening. Where approval fails to disclose such application of mind and has been treated as mechanical for the same group of cases, reassessment jurisdiction is invalidly assumed. A retrospective provision cannot validate the approval where it was granted before that provision took effect. The resulting reassessment is therefore unsustainable. en-us Wed, 19 Aug 2026 00:00:00 +0530 Wed, 26 Aug 2026 08:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797691 Common approval covering 111 reassessment cases does not satisfy the statutory requirement that the competent authority independently consider the assessee's case and the material supporting reopening. Where approval fails to disclose such application of mind and has been treated as mechanical for the same group of cases, reassessment jurisdiction is invalidly assumed. A retrospective provision cannot validate the approval where it was granted before that provision took effect. The resulting reassessment is therefore unsustainable. Case-Laws Income Tax Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797691