https://www.taxtmi.com/caselaws?id=781792 Validity of reopening notices under the new assessment regime, the requirement of specified authority approval under section 151, and the reach of TOLA after 1 April 2021 were treated as governed by the Supreme Court's earlier ruling in Union of India v. Rajeev Bansal. The Court disposed of the Revenue's special leave petitions on that basis and directed that the assessees be governed by the reasons in that judgment. The Assessing Officer was required to dispose of the objections in accordance with the law laid down by the Court. en-us Mon, 10 Nov 2025 00:00:00 +0530 Wed, 19 Nov 2025 17:43:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781792 Validity of reopening notices under the new assessment regime, the requirement of specified authority approval under section 151, and the reach of TOLA after 1 April 2021 were treated as governed by the Supreme Court's earlier ruling in Union of India v. Rajeev Bansal. The Court disposed of the Revenue's special leave petitions on that basis and directed that the assessees be governed by the reasons in that judgment. The Assessing Officer was required to dispose of the objections in accordance with the law laid down by the Court. Case-Laws Income Tax Mon, 10 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781792