https://www.taxtmi.com/caselaws?id=775498 Reopening of assessment after three years from the end of the relevant assessment year required sanction from the specified higher authority under section 151 of the Income-tax Act, 1961. Sanction taken only from the Principal Commissioner did not satisfy the statutory requirement in the stated circumstances, rendering the reopening procedurally and jurisdictionally defective. The reassessment notice dated 26.07.2022 and the assessment order dated 09.05.2023 were quashed. en-us Tue, 03 Jun 2025 00:00:00 +0530 Sat, 26 Jul 2025 08:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775498 Reopening of assessment after three years from the end of the relevant assessment year required sanction from the specified higher authority under section 151 of the Income-tax Act, 1961. Sanction taken only from the Principal Commissioner did not satisfy the statutory requirement in the stated circumstances, rendering the reopening procedurally and jurisdictionally defective. The reassessment notice dated 26.07.2022 and the assessment order dated 09.05.2023 were quashed. Case-Laws Income Tax Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775498