https://www.taxtmi.com/caselaws?id=798467 Reassessment validity depends on compliance with limitation, mandatory scrutiny notice, and statutory approval requirements. Extended limitation under relaxation legislation did not preserve a notice for assessment year 2015-16 issued after 1 April 2021. Where a return responding to reassessment is filed before completion, even if belatedly, it cannot be treated as non est; notice under section 143(2) is mandatory before reassessment. For reopening after three years from the relevant assessment year, approval must come from the authority specified under section 151(ii); approval by a Principal Commissioner does not meet the prescribed hierarchy, and time relaxation does not alter it. Non-compliance creates jurisdictional defects rendering reassessment unsustainable. en-us Wed, 12 Aug 2026 00:00:00 +0530 Tue, 08 Sep 2026 08:42:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798467 Reassessment validity depends on compliance with limitation, mandatory scrutiny notice, and statutory approval requirements. Extended limitation under relaxation legislation did not preserve a notice for assessment year 2015-16 issued after 1 April 2021. Where a return responding to reassessment is filed before completion, even if belatedly, it cannot be treated as non est; notice under section 143(2) is mandatory before reassessment. For reopening after three years from the relevant assessment year, approval must come from the authority specified under section 151(ii); approval by a Principal Commissioner does not meet the prescribed hierarchy, and time relaxation does not alter it. Non-compliance creates jurisdictional defects rendering reassessment unsustainable. Case-Laws Income Tax Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798467