https://www.taxtmi.com/caselaws?id=793089 Under the post-2021 reassessment regime, valid compliance with section 148A(b) is a mandatory jurisdictional precondition for notice under section 148, and the notice cannot be treated as a mere formality. The text also states that prior approval of the specified authority under section 151 is a further jurisdictional safeguard before reassessment notice can issue. On the facts described, the notice under section 148A(b) was neither generated nor issued or served, and valid approval under section 151 was not shown, rendering the reassessment void ab initio and the consequential additions academic. en-us Fri, 08 May 2026 00:00:00 +0530 Tue, 09 Jun 2026 07:50:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793089 Under the post-2021 reassessment regime, valid compliance with section 148A(b) is a mandatory jurisdictional precondition for notice under section 148, and the notice cannot be treated as a mere formality. The text also states that prior approval of the specified authority under section 151 is a further jurisdictional safeguard before reassessment notice can issue. On the facts described, the notice under section 148A(b) was neither generated nor issued or served, and valid approval under section 151 was not shown, rendering the reassessment void ab initio and the consequential additions academic. Case-Laws Income Tax Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793089