https://www.taxtmi.com/caselaws?id=797862 Pending statutory appeals against reassessment proceedings must be decided within 12 weeks where they raise objections to the validity of sanction and the absence of a mandatory Document Identification Number in approval. The appellate authority must consider these grounds, including additional grounds, in the statutory appellate process. No merits determination was made on whether the sanction had been granted by the correct authority or whether the approval was defective for want of a Document Identification Number. en-us Tue, 18 Aug 2026 00:00:00 +0530 Fri, 28 Aug 2026 20:42:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797862 Pending statutory appeals against reassessment proceedings must be decided within 12 weeks where they raise objections to the validity of sanction and the absence of a mandatory Document Identification Number in approval. The appellate authority must consider these grounds, including additional grounds, in the statutory appellate process. No merits determination was made on whether the sanction had been granted by the correct authority or whether the approval was defective for want of a Document Identification Number. Case-Laws Income Tax Tue, 18 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797862