https://www.taxtmi.com/caselaws?id=471519 Mandatory approval from the competent authority under Section 151 is required for a reassessment notice issued under Section 148 after three years from the end of the relevant assessment year. Approval contrary to that requirement renders the notice invalid. The jurisdictional objection, involving a pure legal question requiring no further evidence, was admitted at the threshold. Invalidity of the Section 148 notice resulted in quashing of the reopening proceedings and the reassessment order founded on it. en-us Tue, 04 Nov 2025 00:00:00 +0530 Mon, 07 Sep 2026 19:20:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471519 Mandatory approval from the competent authority under Section 151 is required for a reassessment notice issued under Section 148 after three years from the end of the relevant assessment year. Approval contrary to that requirement renders the notice invalid. The jurisdictional objection, involving a pure legal question requiring no further evidence, was admitted at the threshold. Invalidity of the Section 148 notice resulted in quashing of the reopening proceedings and the reassessment order founded on it. Case-Laws Income Tax Tue, 04 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471519