https://www.taxtmi.com/caselaws?id=791792 Furnishing reassessment reasons after issuance of notice under section 148 does not invalidate reopening where the Assessing Officer had already recorded the reasons to believe before the notice was issued, because the later supply of reasons only reflects compliance with reassessment procedure. A challenge to reassessment for want of approval under section 151 also fails where the assessee cannot place the approval on record or otherwise establish its absence. On these principles, both additional grounds to reopen the assessment were rejected, and the reassessment challenge did not succeed. en-us Mon, 20 Apr 2026 00:00:00 +0530 Mon, 18 May 2026 08:40:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791792 Furnishing reassessment reasons after issuance of notice under section 148 does not invalidate reopening where the Assessing Officer had already recorded the reasons to believe before the notice was issued, because the later supply of reasons only reflects compliance with reassessment procedure. A challenge to reassessment for want of approval under section 151 also fails where the assessee cannot place the approval on record or otherwise establish its absence. On these principles, both additional grounds to reopen the assessment were rejected, and the reassessment challenge did not succeed. Case-Laws Income Tax Mon, 20 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791792