https://www.taxtmi.com/caselaws?id=791251 A reassessment initiated under section 148 was held without jurisdiction where the purported sanction under section 151 was neither manually signed nor digitally signed. The Tribunal accepted that valid prior approval is a mandatory precondition for a reassessment notice and followed coordinate Bench authority that a notice issued without such sanction is invalid. On verification of the record, the absence of a valid approval vitiated the initiation itself, and the reassessment order was quashed as bad in law. en-us Wed, 15 Apr 2026 00:00:00 +0530 Fri, 08 May 2026 07:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791251 A reassessment initiated under section 148 was held without jurisdiction where the purported sanction under section 151 was neither manually signed nor digitally signed. The Tribunal accepted that valid prior approval is a mandatory precondition for a reassessment notice and followed coordinate Bench authority that a notice issued without such sanction is invalid. On verification of the record, the absence of a valid approval vitiated the initiation itself, and the reassessment order was quashed as bad in law. Case-Laws Income Tax Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791251