https://www.taxtmi.com/caselaws?id=788650 Valid prior satisfaction by the competent authority is required before reassessment can be initiated, and the approval must be a conscious sanction recorded in the manner known to law. A later digital signature cannot cure the jurisdictional defect where notice under section 148 is issued without lawful prior approval under section 151. On that basis, the reassessment was held invalid and quashed. Because the revision order under section 263 depended entirely on the reassessment, it also could not survive once the foundational reassessment was treated as void ab initio, and it was likewise quashed. en-us Tue, 24 Mar 2026 00:00:00 +0530 Thu, 26 Mar 2026 09:05:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788650 Valid prior satisfaction by the competent authority is required before reassessment can be initiated, and the approval must be a conscious sanction recorded in the manner known to law. A later digital signature cannot cure the jurisdictional defect where notice under section 148 is issued without lawful prior approval under section 151. On that basis, the reassessment was held invalid and quashed. Because the revision order under section 263 depended entirely on the reassessment, it also could not survive once the foundational reassessment was treated as void ab initio, and it was likewise quashed. Case-Laws Income Tax Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788650