https://www.taxtmi.com/caselaws?id=470017 Statutory approval for an order under section 148A(d) must be obtained from the authority specified for reopening or reassessment. Approval from the Principal Commissioner rather than the Principal Chief Commissioner, where approval was sought beyond three years from the end of the assessment year, creates a jurisdictional defect. The reassessment is consequently treated as void, and remaining grounds become academic. Delay in filing an appeal may be condoned where non-receipt of notices and surrounding circumstances show that the delay was not deliberate, allowing substantive justice to prevail over technical objections. en-us Wed, 12 Mar 2025 00:00:00 +0530 Mon, 13 Jul 2026 18:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470017 Statutory approval for an order under section 148A(d) must be obtained from the authority specified for reopening or reassessment. Approval from the Principal Commissioner rather than the Principal Chief Commissioner, where approval was sought beyond three years from the end of the assessment year, creates a jurisdictional defect. The reassessment is consequently treated as void, and remaining grounds become academic. Delay in filing an appeal may be condoned where non-receipt of notices and surrounding circumstances show that the delay was not deliberate, allowing substantive justice to prevail over technical objections. Case-Laws Income Tax Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470017