https://www.taxtmi.com/caselaws?id=466573 A reopening notice issued under the income tax regime was held invalid because it was issued before the communication of the requisite administrative sanction to the Assessing Officer. The Tribunal reasoned that internal file notings or antecedent approvals do not satisfy the statutory communication requirement; the operative sanction must be formally communicated before issuing a notice to reopen. As a result, the consequent reassessment and assessment framed after the invalid notice were quashed and the appeal was allowed in favour of the taxpayer. en-us Mon, 03 Nov 2025 00:00:00 +0530 Thu, 12 Feb 2026 19:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466573 A reopening notice issued under the income tax regime was held invalid because it was issued before the communication of the requisite administrative sanction to the Assessing Officer. The Tribunal reasoned that internal file notings or antecedent approvals do not satisfy the statutory communication requirement; the operative sanction must be formally communicated before issuing a notice to reopen. As a result, the consequent reassessment and assessment framed after the invalid notice were quashed and the appeal was allowed in favour of the taxpayer. Case-Laws Income Tax Mon, 03 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466573