https://www.taxtmi.com/caselaws?id=785618 Validity of reopening of assessment focuses on the mandatory requirement of prior approval by the specified authority before issuing a notice beyond three years. The legal basis is that the prescribed satisfaction/approval by the distinct specified authority is jurisdictional and mandatory, and failure to obtain it vitiates the notice and renders proceedings invalid. Where more than three years have elapsed, approval must originate from the designated higher authority and cannot be substituted by a lower officer; absence of such specified-authority approval results in the notice being without jurisdiction and liable to be quashed. en-us Fri, 23 Jan 2026 00:00:00 +0530 Wed, 28 Jan 2026 07:26:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785618 Validity of reopening of assessment focuses on the mandatory requirement of prior approval by the specified authority before issuing a notice beyond three years. The legal basis is that the prescribed satisfaction/approval by the distinct specified authority is jurisdictional and mandatory, and failure to obtain it vitiates the notice and renders proceedings invalid. Where more than three years have elapsed, approval must originate from the designated higher authority and cannot be substituted by a lower officer; absence of such specified-authority approval results in the notice being without jurisdiction and liable to be quashed. Case-Laws Income Tax Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785618