https://www.taxtmi.com/caselaws?id=468515 For A.Y. 2016-2017, reassessment sanction had to be obtained under Section 151(ii) of the Income-tax Act, 1961 and not under Section 151(i). Because the sanction was taken under the wrong provision, it was invalid, so the reassessment notice could not survive. The assessment order passed on that defective sanction also failed, and all consequential proceedings were set aside. The decision applies the earlier view that correct statutory sanction is a mandatory condition for valid reassessment action, and non-compliance vitiates the entire chain of proceedings. en-us Mon, 30 Oct 2023 00:00:00 +0530 Tue, 12 May 2026 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468515 For A.Y. 2016-2017, reassessment sanction had to be obtained under Section 151(ii) of the Income-tax Act, 1961 and not under Section 151(i). Because the sanction was taken under the wrong provision, it was invalid, so the reassessment notice could not survive. The assessment order passed on that defective sanction also failed, and all consequential proceedings were set aside. The decision applies the earlier view that correct statutory sanction is a mandatory condition for valid reassessment action, and non-compliance vitiates the entire chain of proceedings. Case-Laws Income Tax Mon, 30 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468515