https://www.taxtmi.com/caselaws?id=469625 Reassessment reopening beyond the prescribed period must be sanctioned by the authority specified in section 151, and that jurisdictional safeguard cannot be diluted by obtaining approvals from multiple authorities not contemplated by the statute. Here, the recorded sanction was taken from both the Joint/Additional Commissioner and the Principal Commissioner instead of the statutorily prescribed authority alone. Because the approval process did not comply with the mandated legal scheme, the reopening suffered from a foundational jurisdictional defect and the reassessment proceedings were invalid and quashed. en-us Tue, 24 Mar 2026 00:00:00 +0530 Tue, 23 Jun 2026 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469625 Reassessment reopening beyond the prescribed period must be sanctioned by the authority specified in section 151, and that jurisdictional safeguard cannot be diluted by obtaining approvals from multiple authorities not contemplated by the statute. Here, the recorded sanction was taken from both the Joint/Additional Commissioner and the Principal Commissioner instead of the statutorily prescribed authority alone. Because the approval process did not comply with the mandated legal scheme, the reopening suffered from a foundational jurisdictional defect and the reassessment proceedings were invalid and quashed. Case-Laws Income Tax Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469625