https://www.taxtmi.com/caselaws?id=796105 Reopening assessments requires approval or sanction from the competent authority under section 151, including where notice is issued within four years and limitation is considered with the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act. The text records that the Supreme Court declined to entertain the special leave petition and dismissed it, leaving the High Court reasoning on the validity of reopening undisturbed. en-us Mon, 27 Jul 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796105 Reopening assessments requires approval or sanction from the competent authority under section 151, including where notice is issued within four years and limitation is considered with the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act. The text records that the Supreme Court declined to entertain the special leave petition and dismissed it, leaving the High Court reasoning on the validity of reopening undisturbed. Case-Laws Income Tax Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796105