https://www.taxtmi.com/caselaws?id=468371 Reassessment proceedings under section 147/148 were held invalid because the prior approval under section 151 was unsigned and lacked a DIN, so the jurisdictional precondition for issuing notice was not satisfied. The defect was treated as substantive and going to the root of the Assessing Officer's authority, making the reassessment notice and resulting assessment without jurisdiction and liable to be quashed. Once the reassessment failed, the consequential penalty under section 271(1)(b) also could not survive. en-us Wed, 03 Sep 2025 00:00:00 +0530 Fri, 01 May 2026 22:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468371 Reassessment proceedings under section 147/148 were held invalid because the prior approval under section 151 was unsigned and lacked a DIN, so the jurisdictional precondition for issuing notice was not satisfied. The defect was treated as substantive and going to the root of the Assessing Officer's authority, making the reassessment notice and resulting assessment without jurisdiction and liable to be quashed. Once the reassessment failed, the consequential penalty under section 271(1)(b) also could not survive. Case-Laws Income Tax Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468371