https://www.taxtmi.com/caselaws?id=798244 Validity of reassessment reopening under sections 147 and 151 was raised where approval or sanction of the competent authority was alleged to be absent or granted by the wrong authority. The scope of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TOLA) and the relevance of issuance of notice within four years were also in issue. The Supreme Court dismissed the special leave petition because the special leave petition against the relied-upon judgment had already been dismissed. en-us Mon, 31 Aug 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798244 Validity of reassessment reopening under sections 147 and 151 was raised where approval or sanction of the competent authority was alleged to be absent or granted by the wrong authority. The scope of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 (TOLA) and the relevance of issuance of notice within four years were also in issue. The Supreme Court dismissed the special leave petition because the special leave petition against the relied-upon judgment had already been dismissed. Case-Laws Income Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798244