https://www.taxtmi.com/caselaws?id=414929 A reassessment notice under Section 148 was held void because prior mandatory approval required by Section 151(2) was absent at the time of issuance; an approval produced after the notice was issued was found to be an afterthought and reflected lack of application of mind. The consequence was quashing of the Section 148 notice and setting aside of consequent assessment orders. Respondents were permitted to initiate fresh proceedings lawfully, and the petitioner may raise objections to any newly issued notice. en-us Tue, 16 Nov 2021 00:00:00 +0530 Wed, 11 Feb 2026 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414929 A reassessment notice under Section 148 was held void because prior mandatory approval required by Section 151(2) was absent at the time of issuance; an approval produced after the notice was issued was found to be an afterthought and reflected lack of application of mind. The consequence was quashing of the Section 148 notice and setting aside of consequent assessment orders. Respondents were permitted to initiate fresh proceedings lawfully, and the petitioner may raise objections to any newly issued notice. Case-Laws Income Tax Tue, 16 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414929