https://www.taxtmi.com/caselaws?id=799834 Statutory sanction under Section 151 must be communicated to and received by the Assessing Officer before issuance of a reassessment notice under Section 148. An undated approval endorsement, coupled with evidence that approval reached the Assessing Officer only after the notice was issued, establishes that the notice preceded effective sanction. This constitutes a fundamental jurisdictional defect, invalidating the reopening proceedings and consequential reassessment under Sections 143(3) and 147. A jurisdictional objection on this point may be raised where the relevant facts are already available on record. en-us Tue, 23 Jun 2026 00:00:00 +0530 Mon, 28 Sep 2026 08:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799834 Statutory sanction under Section 151 must be communicated to and received by the Assessing Officer before issuance of a reassessment notice under Section 148. An undated approval endorsement, coupled with evidence that approval reached the Assessing Officer only after the notice was issued, establishes that the notice preceded effective sanction. This constitutes a fundamental jurisdictional defect, invalidating the reopening proceedings and consequential reassessment under Sections 143(3) and 147. A jurisdictional objection on this point may be raised where the relevant facts are already available on record. Case-Laws Income Tax Tue, 23 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799834