https://www.taxtmi.com/caselaws?id=785786 Reopening of assessment more than three years after the end of the relevant year requires sanction by the statutorily designated competent authority (Principal Chief Commissioner/Principal Director General or equivalent). The notice was sanctioned by a lower-level Principal Commissioner, which the tribunal found inconsistent with the prescribed sanctioning hierarchy; consequently the notice to reopen was held vitiated and all subsequent proceedings were declared null and void. The operative legal effect is that reopening without proper authority invalidates the notice and terminates further assessment action in that matter, resulting in relief to the taxpayer. en-us Fri, 23 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785786 Reopening of assessment more than three years after the end of the relevant year requires sanction by the statutorily designated competent authority (Principal Chief Commissioner/Principal Director General or equivalent). The notice was sanctioned by a lower-level Principal Commissioner, which the tribunal found inconsistent with the prescribed sanctioning hierarchy; consequently the notice to reopen was held vitiated and all subsequent proceedings were declared null and void. The operative legal effect is that reopening without proper authority invalidates the notice and terminates further assessment action in that matter, resulting in relief to the taxpayer. Case-Laws Income Tax Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785786