https://www.taxtmi.com/caselaws?id=472060 Reassessment under sections 147, 148 and 151 requires the Assessing Officer to obtain and receive the competent authority's approval before issuing notice. Approval recorded internally on the same date, but communicated only after notice issuance, does not validly authorise the notice. Communication of approval to the issuing officer is therefore a necessary precondition for reassessment. A notice issued before such communication is invalid, rendering the consequential reopening and assessment unsustainable. en-us Tue, 28 Apr 2026 00:00:00 +0530 Mon, 28 Sep 2026 20:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472060 Reassessment under sections 147, 148 and 151 requires the Assessing Officer to obtain and receive the competent authority's approval before issuing notice. Approval recorded internally on the same date, but communicated only after notice issuance, does not validly authorise the notice. Communication of approval to the issuing officer is therefore a necessary precondition for reassessment. A notice issued before such communication is invalid, rendering the consequential reopening and assessment unsustainable. Case-Laws Income Tax Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472060