https://www.taxtmi.com/caselaws?id=792895 Reopening under section 148 was invalid because, for reassessment initiated after 1 April 2021, prior approval had to be obtained from the higher authority specified in section 151(ii). Approval taken from the PCIT instead of that prescribed authority did not satisfy the statutory for valid issuance of the notice. As the notice itself was void, the reassessment order based on it could not stand and was quashed; the remaining grounds in the Revenue's cross appeal became infructuous. en-us Fri, 15 May 2026 00:00:00 +0530 Fri, 05 Jun 2026 08:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792895 Reopening under section 148 was invalid because, for reassessment initiated after 1 April 2021, prior approval had to be obtained from the higher authority specified in section 151(ii). Approval taken from the PCIT instead of that prescribed authority did not satisfy the statutory for valid issuance of the notice. As the notice itself was void, the reassessment order based on it could not stand and was quashed; the remaining grounds in the Revenue's cross appeal became infructuous. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792895