https://www.taxtmi.com/caselaws?id=471124 CBDT instructions governing selection of potential reassessment cases required approval from the Chief Commissioner where information originated from an Income-tax authority. A subsequent clarification confirmed that the prescribed approval could not be substituted by approval from the Principal Commissioner. Approval recorded from the Principal Commissioner therefore failed to satisfy the mandatory administrative condition for issuing a notice under Section 148. The resulting notice, reassessment reopening, and reassessment were void. en-us Tue, 10 Dec 2024 00:00:00 +0530 Fri, 21 Aug 2026 20:33:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471124 CBDT instructions governing selection of potential reassessment cases required approval from the Chief Commissioner where information originated from an Income-tax authority. A subsequent clarification confirmed that the prescribed approval could not be substituted by approval from the Principal Commissioner. Approval recorded from the Principal Commissioner therefore failed to satisfy the mandatory administrative condition for issuing a notice under Section 148. The resulting notice, reassessment reopening, and reassessment were void. Case-Laws Income Tax Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471124