https://www.taxtmi.com/caselaws?id=778714 Bombay HC held that reassessment proceedings for the relevant AY were invalid because approval for reopening was obtained from an improper authority under the amended Section 151 after the TOLA period. The three-year limitation expired during the TOLA window, requiring sanction by the authority specified in Section 151(ii); instead approval from Section 151(i) was obtained. Non-compliance with Section 148A(d) read with Section 151(ii) vitiated jurisdiction, and the HC, following established SC precedent, quashed the order under Section 148A(d) and the consequent Section 148 notice. en-us Mon, 08 Sep 2025 00:00:00 +0530 Mon, 23 Feb 2026 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778714 Bombay HC held that reassessment proceedings for the relevant AY were invalid because approval for reopening was obtained from an improper authority under the amended Section 151 after the TOLA period. The three-year limitation expired during the TOLA window, requiring sanction by the authority specified in Section 151(ii); instead approval from Section 151(i) was obtained. Non-compliance with Section 148A(d) read with Section 151(ii) vitiated jurisdiction, and the HC, following established SC precedent, quashed the order under Section 148A(d) and the consequent Section 148 notice. Case-Laws Income Tax Mon, 08 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778714