https://www.taxtmi.com/caselaws?id=463485 Reopening of assessment was invalid because the sanction authorising reassessment was granted under the incorrect provision and therefore defective; the defective sanction renders the reassessment notice invalid and liable to be quashed. The court held that any assessment orders subsequently passed relying on that incorrect sanction are also liable to be quashed, and all consequential notices or demands issued under the tax statute, including demand and penalty notices, must be set aside. The reasoning rests on the premise that reliance on a defective sanction vitiates the entire reassessment process and its consequences. en-us Fri, 15 Sep 2023 00:00:00 +0530 Tue, 03 Feb 2026 17:00:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463485 Reopening of assessment was invalid because the sanction authorising reassessment was granted under the incorrect provision and therefore defective; the defective sanction renders the reassessment notice invalid and liable to be quashed. The court held that any assessment orders subsequently passed relying on that incorrect sanction are also liable to be quashed, and all consequential notices or demands issued under the tax statute, including demand and penalty notices, must be set aside. The reasoning rests on the premise that reliance on a defective sanction vitiates the entire reassessment process and its consequences. Case-Laws Income Tax Fri, 15 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463485