https://www.taxtmi.com/caselaws?id=448966 A reassessment notice under Section 148 for Assessment Year 2016-17 was invalid because the recorded approval was taken under Section 151(i), while the applicable sanction provision was Section 151(ii). As the correct statutory approval was not obtained, the notice and all consequential reassessment proceedings could not be sustained and were quashed. en-us Tue, 23 Jan 2024 00:00:00 +0530 Wed, 16 Oct 2024 16:18:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448966 A reassessment notice under Section 148 for Assessment Year 2016-17 was invalid because the recorded approval was taken under Section 151(i), while the applicable sanction provision was Section 151(ii). As the correct statutory approval was not obtained, the notice and all consequential reassessment proceedings could not be sustained and were quashed. Case-Laws Income Tax Tue, 23 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448966