https://www.taxtmi.com/caselaws?id=463240 Writ petition allowed. HC held that approval for reopening assessments cannot be treated as valid if granted by the Principal Commissioner contrary to the statutory scheme relied on in earlier authority; such reliance was impermissible. On that short ground the court quashed the order under section 148A(d) and the notice under section 148, setting aside the impugned reopening. en-us Tue, 11 Feb 2025 00:00:00 +0530 Mon, 18 Aug 2025 20:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463240 Writ petition allowed. HC held that approval for reopening assessments cannot be treated as valid if granted by the Principal Commissioner contrary to the statutory scheme relied on in earlier authority; such reliance was impermissible. On that short ground the court quashed the order under section 148A(d) and the notice under section 148, setting aside the impugned reopening. Case-Laws Income Tax Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463240