https://www.taxtmi.com/caselaws?id=464651 Reopening notice issued on sanction under the wrong limb of section 151 of the Income-tax Act, 1961 was invalid because the relevant assessment year required approval under section 151(ii), not section 151(i). Once the sanction was held to be defective, the notice founded on it could not survive, and the assessment order as well as all consequential notices and orders were liable to be quashed. en-us Thu, 22 Feb 2024 00:00:00 +0530 Fri, 07 Nov 2025 20:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464651 Reopening notice issued on sanction under the wrong limb of section 151 of the Income-tax Act, 1961 was invalid because the relevant assessment year required approval under section 151(ii), not section 151(i). Once the sanction was held to be defective, the notice founded on it could not survive, and the assessment order as well as all consequential notices and orders were liable to be quashed. Case-Laws Income Tax Thu, 22 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464651