https://www.taxtmi.com/caselaws?id=785429 Reassessment proceedings were contested on the ground that the notice for reopening was issued without sanction from the statutory specified authority required for such notices. The issuing authority had obtained approval from a Principal CIT but not from the prescribed Specified Authority, thereby breaching the statutory sanction requirement for issuing reassessment notices. Because the statutory sanction prerequisite was not complied with, the notice and the resultant assessment were quashed and the taxpayers appeal succeeded. en-us Tue, 29 Jul 2025 00:00:00 +0530 Fri, 23 Jan 2026 09:10:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785429 Reassessment proceedings were contested on the ground that the notice for reopening was issued without sanction from the statutory specified authority required for such notices. The issuing authority had obtained approval from a Principal CIT but not from the prescribed Specified Authority, thereby breaching the statutory sanction requirement for issuing reassessment notices. Because the statutory sanction prerequisite was not complied with, the notice and the resultant assessment were quashed and the taxpayers appeal succeeded. Case-Laws Income Tax Tue, 29 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785429