https://www.taxtmi.com/caselaws?id=471361 Section 151 requires meaningful statutory sanction based on independent application of mind to the recorded reasons and relevant material. Reassessment jurisdiction is invalid where the approval process omits the prior scrutiny assessment and records satisfaction without addressing the underlying material. Survey material that existed before the original assessment under Section 143(3) cannot constitute fresh material for reopening. Mechanical approval and reliance on pre-existing material therefore invalidate the assumption of jurisdiction under Sections 147 and 148, resulting in the reassessment order being quashed. en-us Fri, 16 Jan 2026 00:00:00 +0530 Mon, 31 Aug 2026 18:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471361 Section 151 requires meaningful statutory sanction based on independent application of mind to the recorded reasons and relevant material. Reassessment jurisdiction is invalid where the approval process omits the prior scrutiny assessment and records satisfaction without addressing the underlying material. Survey material that existed before the original assessment under Section 143(3) cannot constitute fresh material for reopening. Mechanical approval and reliance on pre-existing material therefore invalidate the assumption of jurisdiction under Sections 147 and 148, resulting in the reassessment order being quashed. Case-Laws Income Tax Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471361