https://www.taxtmi.com/caselaws?id=257342 The High Court held that the Commissioner of Income Tax lacked authority to sanction re-assessment proceedings under Section 148, emphasizing that jurisdictional authority cannot be delegated. It ruled that if the required sanction was not obtained from the designated authority, the Assessing Officer lacked jurisdiction for reassessment. The Court also clarified the competent authority for sanctioning notices under different circumstances as per Section 151. It upheld the ITAT's decision, dismissing the appeal and stating that no substantial question of law arose. en-us Fri, 27 Feb 2015 00:00:00 +0530 Fri, 01 May 2026 12:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257342 The High Court held that the Commissioner of Income Tax lacked authority to sanction re-assessment proceedings under Section 148, emphasizing that jurisdictional authority cannot be delegated. It ruled that if the required sanction was not obtained from the designated authority, the Assessing Officer lacked jurisdiction for reassessment. The Court also clarified the competent authority for sanctioning notices under different circumstances as per Section 151. It upheld the ITAT's decision, dismissing the appeal and stating that no substantial question of law arose. Case-Laws Income Tax Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257342