https://www.taxtmi.com/caselaws?id=791277 Reassessment initiated after more than three years from the end of the relevant assessment year required prior approval from the statutorily prescribed authority. Because the sanction on record was not from the designated competent authority, the mandatory condition for valid reassessment was not satisfied. The absence of proper approval vitiated the reassessment machinery at the threshold, and the consequential assessment order could not be sustained, rendering it void in favour of the assessee. en-us Wed, 06 May 2026 00:00:00 +0530 Fri, 08 May 2026 07:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791277 Reassessment initiated after more than three years from the end of the relevant assessment year required prior approval from the statutorily prescribed authority. Because the sanction on record was not from the designated competent authority, the mandatory condition for valid reassessment was not satisfied. The absence of proper approval vitiated the reassessment machinery at the threshold, and the consequential assessment order could not be sustained, rendering it void in favour of the assessee. Case-Laws Income Tax Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791277