https://www.taxtmi.com/caselaws?id=465488 Assessment under the specified assessment provision was invalidated due to failure to obtain the prescribed statutory approval before finalising the assessment; because the delegated officer lacked power to bypass the required approval, the matter is to be restored to the stage prior to passing the impugned assessment so that the necessary approval can be obtained. Separately, the assessments were held time-barred where evidence indicated ante-dating and absence of proper dispatch, and electronic system dates were deemed unreliable; those orders were quashed on limitation grounds, following relevant precedents, and the appeals were allowed partly for statistical purposes. en-us Wed, 01 Feb 2023 00:00:00 +0530 Thu, 29 Jan 2026 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465488 Assessment under the specified assessment provision was invalidated due to failure to obtain the prescribed statutory approval before finalising the assessment; because the delegated officer lacked power to bypass the required approval, the matter is to be restored to the stage prior to passing the impugned assessment so that the necessary approval can be obtained. Separately, the assessments were held time-barred where evidence indicated ante-dating and absence of proper dispatch, and electronic system dates were deemed unreliable; those orders were quashed on limitation grounds, following relevant precedents, and the appeals were allowed partly for statistical purposes. Case-Laws Income Tax Wed, 01 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465488