https://www.taxtmi.com/caselaws?id=793954 Reassessment jurisdiction failed where approval was not obtained from the prescribed specified authority under the reassessment scheme applicable to the relevant assessment year. For AY 2017-18, the record showed approval under section 151 from the Principal Commissioner of Income Tax, but the applicable scheme required approval from the authority prescribed for that year. Because the approval defect went to the root of jurisdiction, the reassessment proceedings and the consequent assessment were quashed. en-us Wed, 24 Jun 2026 00:00:00 +0530 Fri, 26 Jun 2026 07:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793954 Reassessment jurisdiction failed where approval was not obtained from the prescribed specified authority under the reassessment scheme applicable to the relevant assessment year. For AY 2017-18, the record showed approval under section 151 from the Principal Commissioner of Income Tax, but the applicable scheme required approval from the authority prescribed for that year. Because the approval defect went to the root of jurisdiction, the reassessment proceedings and the consequent assessment were quashed. Case-Laws Income Tax Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793954