https://www.taxtmi.com/caselaws?id=313286 A reassessment notice under Section 148 of the Income-tax Act, 1961 was held invalid where the required approval was granted by the Joint Commissioner instead of the Commissioner. The defect went to the root of the initiation of reassessment proceedings, and the Court followed its earlier decision on the same issue. The notice and all consequential proceedings were quashed, and the writ petition succeeded because the reassessment could not be sustained with approval from an not contemplated by the governing provision. en-us Thu, 17 Mar 2022 00:00:00 +0530 Thu, 04 Apr 2024 19:17:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313286 A reassessment notice under Section 148 of the Income-tax Act, 1961 was held invalid where the required approval was granted by the Joint Commissioner instead of the Commissioner. The defect went to the root of the initiation of reassessment proceedings, and the Court followed its earlier decision on the same issue. The notice and all consequential proceedings were quashed, and the writ petition succeeded because the reassessment could not be sustained with approval from an not contemplated by the governing provision. Case-Laws Income Tax Thu, 17 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313286