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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Sanction for issue of notice: senior tax authority approval required where longer time has elapsed before reopening assessments.</h1> Section 151 sets a time-based rule for which tier of authority may sanction notices to reopen assessments, requiring the specified authority to be satisfied on reasons recorded by the assessing officer; the dividing period for authority determination is computed after accounting for limitation exclusions or extensions.

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