https://www.taxtmi.com/caselaws?id=785288 Validity of reopening an income-tax assessment is contested on the ground that the statutory sanction was not granted by the competent authority; the impugned notice under section 148 was issued within four years but expressly records satisfaction of an incorrect officer, and therefore the sanction requirement is not met, resulting in quashment of the notice. The analysis applies the principle that statutory satisfaction must be given by the specific authority designated by law, and reliance on precedent affirming that satisfaction from any other officer cannot validate the reopening. en-us Mon, 12 Jan 2026 00:00:00 +0530 Wed, 21 Jan 2026 08:41:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785288 Validity of reopening an income-tax assessment is contested on the ground that the statutory sanction was not granted by the competent authority; the impugned notice under section 148 was issued within four years but expressly records satisfaction of an incorrect officer, and therefore the sanction requirement is not met, resulting in quashment of the notice. The analysis applies the principle that statutory satisfaction must be given by the specific authority designated by law, and reliance on precedent affirming that satisfaction from any other officer cannot validate the reopening. Case-Laws Income Tax Mon, 12 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785288