https://www.taxtmi.com/caselaws?id=797954 Sanction under Section 151 for reassessment must reflect meaningful satisfaction based on relevant facts, records and applicable law. Omission of an earlier assessment under Section 143(3) from the recorded reasons and sanction proforma, a bare endorsement that the matter was fit for notice under Section 148, no reference to supporting material, and an undated approval indicate mechanical sanction without application of mind. Such invalid approval vitiates the notice under Section 148, the assumption of jurisdiction under Section 147, and the consequential reassessment. en-us Mon, 24 Aug 2026 00:00:00 +0530 Mon, 31 Aug 2026 08:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797954 Sanction under Section 151 for reassessment must reflect meaningful satisfaction based on relevant facts, records and applicable law. Omission of an earlier assessment under Section 143(3) from the recorded reasons and sanction proforma, a bare endorsement that the matter was fit for notice under Section 148, no reference to supporting material, and an undated approval indicate mechanical sanction without application of mind. Such invalid approval vitiates the notice under Section 148, the assumption of jurisdiction under Section 147, and the consequential reassessment. Case-Laws Income Tax Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797954