https://www.taxtmi.com/caselaws?id=787582 Challenge concerned validity of a reassessment notice under Section 148 where the notice omitted material particulars and was issued without evidence of prior sanction under Section 151; the article finds that the absence of the required prior approval and mechanistic, vague notice show lack of application of mind, rendering initiation of proceedings under Section 147 procedurally defective and the consequent assessment under Section 143(3)/147 invalid and quashed in favour of the assessee. en-us Fri, 06 Mar 2026 00:00:00 +0530 Mon, 09 Mar 2026 07:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787582 Challenge concerned validity of a reassessment notice under Section 148 where the notice omitted material particulars and was issued without evidence of prior sanction under Section 151; the article finds that the absence of the required prior approval and mechanistic, vague notice show lack of application of mind, rendering initiation of proceedings under Section 147 procedurally defective and the consequent assessment under Section 143(3)/147 invalid and quashed in favour of the assessee. Case-Laws Income Tax Fri, 06 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787582