https://www.taxtmi.com/caselaws?id=470305 Reassessment initiated beyond four years from the end of the relevant assessment year required the Commissioner's approval under Section 151 of the Income-tax Act. The approval record lacked the Commissioner's signature and date, so it did not establish that statutory sanction had been granted. Consequently, the reassessment for the relevant assessment year was invalid for want of mandatory sanction, and the reassessment order was quashed. en-us Wed, 19 Mar 2025 00:00:00 +0530 Wed, 22 Jul 2026 20:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470305 Reassessment initiated beyond four years from the end of the relevant assessment year required the Commissioner's approval under Section 151 of the Income-tax Act. The approval record lacked the Commissioner's signature and date, so it did not establish that statutory sanction had been granted. Consequently, the reassessment for the relevant assessment year was invalid for want of mandatory sanction, and the reassessment order was quashed. Case-Laws Income Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470305