https://www.taxtmi.com/caselaws?id=800248 Approval for reassessment under section 151 requires genuine consideration of the assessee's response to the section 148A(b) notice. Recording that no response was filed when a response existed, and sanctioning reassessment solely on the Assessing Officer's proposal and materials, constitutes mechanical approval without application of mind. Such invalid approval renders the consequential order under section 148A(d) and notice under section 148 unsustainable, while leaving fresh proceedings available in accordance with law. en-us Fri, 18 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800248 Approval for reassessment under section 151 requires genuine consideration of the assessee's response to the section 148A(b) notice. Recording that no response was filed when a response existed, and sanctioning reassessment solely on the Assessing Officer's proposal and materials, constitutes mechanical approval without application of mind. Such invalid approval renders the consequential order under section 148A(d) and notice under section 148 unsustainable, while leaving fresh proceedings available in accordance with law. Case-Laws Income Tax Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800248