https://www.taxtmi.com/caselaws?id=779176 Reassessment reopening for an assessment year beyond four years required approval from the authority specified in section 151(1), namely the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner, as applicable. Sanction granted by the Additional Commissioner did not satisfy the statutory requirement, so the reopening lacked valid approval and was not sustainable in law. The reassessment notice was therefore quashed on the ground of invalid sanction. en-us Tue, 21 Jan 2025 00:00:00 +0530 Tue, 30 Sep 2025 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779176 Reassessment reopening for an assessment year beyond four years required approval from the authority specified in section 151(1), namely the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner, as applicable. Sanction granted by the Additional Commissioner did not satisfy the statutory requirement, so the reopening lacked valid approval and was not sustainable in law. The reassessment notice was therefore quashed on the ground of invalid sanction. Case-Laws Income Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779176