https://www.taxtmi.com/caselaws?id=798591 Reassessment notices issued within four years from the end of the relevant assessment year under the pre-amendment regime required sanction from the Joint Commissioner. Extension of time for obtaining sanction did not alter the applicability of the prescribed approval provision. Approval granted by the Principal Commissioner, who was designated for notices issued beyond the four-year period, did not meet the statutory requirement. Where legislation assigns satisfaction and sanction to a specified authority, that authority alone must exercise the power. Absence of valid sanction rendered the reassessment notice invalid, with the consequential objection-disposal, assessment, demand and related proceedings liable to be quashed. en-us Fri, 28 Aug 2026 00:00:00 +0530 Wed, 09 Sep 2026 08:20:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798591 Reassessment notices issued within four years from the end of the relevant assessment year under the pre-amendment regime required sanction from the Joint Commissioner. Extension of time for obtaining sanction did not alter the applicability of the prescribed approval provision. Approval granted by the Principal Commissioner, who was designated for notices issued beyond the four-year period, did not meet the statutory requirement. Where legislation assigns satisfaction and sanction to a specified authority, that authority alone must exercise the power. Absence of valid sanction rendered the reassessment notice invalid, with the consequential objection-disposal, assessment, demand and related proceedings liable to be quashed. Case-Laws Income Tax Fri, 28 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798591