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of <h1>Reopening of tax assessment lacking specified authority approval affirmed as invalid, resulting in dismissal of SLP</h1> Validity of reopening of assessment where three years had elapsed was contested on the ground of absence of approval by the specified authority as ... Validity of reopening of assessment - approval of specified authority u/s 151 - three (3) years had elapsed from of the end of the relevant AY HC [2024 (1) TMI 759 - DELHI HIGH COURT] decided the impugned notices and orders in each of the above-captioned writ petitions are quashed on the ground that there is no approval of the specified authority, as indicated in Section 151(ii) of the Act. HELD THAT:- Having heard the learned counsel appearing for the petitioners and having gone through the materials on record, we find no good ground to interfere with the impugned order passed by the High Court. Special Leave Petition is, accordingly, dismissed. Outcome: Special Leave Petition dismissed on the ground of no good ground to interfere.
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