https://www.taxtmi.com/caselaws?id=793489 Approval for reassessment under the Income-tax Act had to come from the Principal Chief Commissioner of Income Tax where that authority existed and had jurisdiction. Because a Principal Chief Commissioner for Madhya Pradesh and Chhattisgarh was notified, approval obtained instead from the Chief Commissioner was contrary to the statutory hierarchy and without jurisdiction. The reassessment notice and consequent assessment were therefore invalid, and the reassessment proceedings were held bad in law and void ab initio. The assessee succeeded on the additional ground. en-us Mon, 15 Jun 2026 00:00:00 +0530 Wed, 17 Jun 2026 07:46:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793489 Approval for reassessment under the Income-tax Act had to come from the Principal Chief Commissioner of Income Tax where that authority existed and had jurisdiction. Because a Principal Chief Commissioner for Madhya Pradesh and Chhattisgarh was notified, approval obtained instead from the Chief Commissioner was contrary to the statutory hierarchy and without jurisdiction. The reassessment notice and consequent assessment were therefore invalid, and the reassessment proceedings were held bad in law and void ab initio. The assessee succeeded on the additional ground. Case-Laws Income Tax Mon, 15 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793489