https://www.taxtmi.com/caselaws?id=794929 Section 148A of the Income-tax Act, 1961 requires the Assessing Officer, where an inquiry under clause (a) is proposed, to obtain prior approval from the specified authority and conduct that inquiry before issuing notice under clause (b). The notice under section 148A(b) must therefore be based on the information and results of the inquiry, if any. Subsequent proceedings under section 148A(d) and issuance of notice under section 148 do not cure failure to conduct an approved inquiry at the prescribed stage. The legal framework consequently treats compliance with the inquiry sequence as essential to reassessment initiation. en-us Wed, 08 Jul 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794929 Section 148A of the Income-tax Act, 1961 requires the Assessing Officer, where an inquiry under clause (a) is proposed, to obtain prior approval from the specified authority and conduct that inquiry before issuing notice under clause (b). The notice under section 148A(b) must therefore be based on the information and results of the inquiry, if any. Subsequent proceedings under section 148A(d) and issuance of notice under section 148 do not cure failure to conduct an approved inquiry at the prescribed stage. The legal framework consequently treats compliance with the inquiry sequence as essential to reassessment initiation. Case-Laws Income Tax Wed, 08 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794929