https://www.taxtmi.com/caselaws?id=797538 Reassessment proceedings under Section 148 required prior approval under Section 151 from the competent Chief Commissioner of Income Tax. Approval granted instead by the Principal Commissioner of Income Tax was not valid under the applicable CBDT instructions and the coordinate-bench position. The defect rendered the reassessment notice and all consequential assessment proceedings invalid, resulting in the issue being resolved in favour of the assessee. en-us Wed, 11 Feb 2026 00:00:00 +0530 Mon, 24 Aug 2026 08:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797538 Reassessment proceedings under Section 148 required prior approval under Section 151 from the competent Chief Commissioner of Income Tax. Approval granted instead by the Principal Commissioner of Income Tax was not valid under the applicable CBDT instructions and the coordinate-bench position. The defect rendered the reassessment notice and all consequential assessment proceedings invalid, resulting in the issue being resolved in favour of the assessee. Case-Laws Income Tax Wed, 11 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797538