https://www.taxtmi.com/caselaws?id=464175 Where reopening of assessment is sanctioned under the wrong clause of section 151, the sanction is invalid and the reassessment notice founded on it cannot survive. The Bombay HC applied its earlier view that a notice issued on defective sanction is unsustainable, and an assessment order based on that notice must also fall. On that reasoning, the impugned notices, assessment order and consequential assessment-related orders were quashed and set aside in favour of the assessee. en-us Mon, 15 Apr 2024 00:00:00 +0530 Wed, 08 Oct 2025 21:27:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464175 Where reopening of assessment is sanctioned under the wrong clause of section 151, the sanction is invalid and the reassessment notice founded on it cannot survive. The Bombay HC applied its earlier view that a notice issued on defective sanction is unsustainable, and an assessment order based on that notice must also fall. On that reasoning, the impugned notices, assessment order and consequential assessment-related orders were quashed and set aside in favour of the assessee. Case-Laws Income Tax Mon, 15 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464175