https://www.taxtmi.com/caselaws?id=785672 Reopening of assessment requires approval of the specified authority under section 151 where three years have elapsed from the end of the relevant assessment year. The High Court quashed the impugned notices and orders for want of such approval, and the Supreme Court found no ground to interfere and dismissed the special leave petition. The operative point is that absence of the mandated statutory approval invalidated the reassessment action on the facts noted in the text. en-us Tue, 27 Jan 2026 00:00:00 +0530 Mon, 11 May 2026 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785672 Reopening of assessment requires approval of the specified authority under section 151 where three years have elapsed from the end of the relevant assessment year. The High Court quashed the impugned notices and orders for want of such approval, and the Supreme Court found no ground to interfere and dismissed the special leave petition. The operative point is that absence of the mandated statutory approval invalidated the reassessment action on the facts noted in the text. Case-Laws Income Tax Tue, 27 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785672