https://www.taxtmi.com/caselaws?id=785237 Validity of reopening an income-tax assessment focuses on temporal extension under temporary legislation and strict compliance with statutory sanctioning authority. The commentary explains that time extension provisions apply to the sanctioning requirement, allowing the notice to fall within four years; outcome: temporal limitation stood relaxed. Separately, the sanction requirement must be satisfied by the specifically designated authority, and where sanction was granted by an incompetent officer the notice is invalid; outcome: reopening quashed on that ground. The reasons recorded must allege failure to disclose any material fact and cannot be improved subsequently; outcome: lack of such allegation supports invalidation. en-us Mon, 12 Jan 2026 00:00:00 +0530 Wed, 15 Jul 2026 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785237 Validity of reopening an income-tax assessment focuses on temporal extension under temporary legislation and strict compliance with statutory sanctioning authority. The commentary explains that time extension provisions apply to the sanctioning requirement, allowing the notice to fall within four years; outcome: temporal limitation stood relaxed. Separately, the sanction requirement must be satisfied by the specifically designated authority, and where sanction was granted by an incompetent officer the notice is invalid; outcome: reopening quashed on that ground. The reasons recorded must allege failure to disclose any material fact and cannot be improved subsequently; outcome: lack of such allegation supports invalidation. Case-Laws Income Tax Mon, 12 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785237