https://www.taxtmi.com/caselaws?id=789507 Prior approval for reassessment under the Income-tax Act must be obtained from the authority specified by Section 151(ii) where that clause applies; sanction from the wrong authority under Section 151(i) goes to the root of jurisdiction. On the stated facts, the Bombay HC treated the defect as fatal to the reopening after the Section 148A(d) order, and held that the notice under Section 148 and the consequential reassessment proceedings were unsustainable. The writ petition was therefore allowed in favour of the assessee. en-us Wed, 01 Apr 2026 00:00:00 +0530 Thu, 09 Apr 2026 08:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789507 Prior approval for reassessment under the Income-tax Act must be obtained from the authority specified by Section 151(ii) where that clause applies; sanction from the wrong authority under Section 151(i) goes to the root of jurisdiction. On the stated facts, the Bombay HC treated the defect as fatal to the reopening after the Section 148A(d) order, and held that the notice under Section 148 and the consequential reassessment proceedings were unsustainable. The writ petition was therefore allowed in favour of the assessee. Case-Laws Income Tax Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789507