https://www.taxtmi.com/caselaws?id=758551 Reassessment under section 148 requires prior, reasoned approval of the specified authority, and the record must demonstrate application of mind; where that compliance is not shown and the approval is not furnished with the reasons, the notice and the order disposing of objections may be set aside. The Delhi High Court applied that principle and quashed both. The Supreme Court, noting the categorical finding recorded by the High Court, found no ground for interference under Article 136 and dismissed the special leave petition. en-us Fri, 13 Sep 2024 00:00:00 +0530 Thu, 30 Apr 2026 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758551 Reassessment under section 148 requires prior, reasoned approval of the specified authority, and the record must demonstrate application of mind; where that compliance is not shown and the approval is not furnished with the reasons, the notice and the order disposing of objections may be set aside. The Delhi High Court applied that principle and quashed both. The Supreme Court, noting the categorical finding recorded by the High Court, found no ground for interference under Article 136 and dismissed the special leave petition. Case-Laws Income Tax Fri, 13 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758551