https://www.taxtmi.com/caselaws?id=800228 Jurisdictional defects in reassessment initiation may be examined collaterally in revision proceedings to test whether the underlying order has a legally sustainable foundation; participation, waiver, acquiescence, or failure to appeal cannot validate an inherent lack of jurisdiction. Where reassessment is initiated after the prescribed period, approval from the specified authority under section 151(ii) is a condition precedent. Approval under section 151(i), an office-holder's description, or subsequent departmental communication does not establish compliance. Revisionary jurisdiction under section 263 requires both error and prejudice and cannot cure invalid sanction or create lawful prejudice from defective reassessment proceedings. en-us Wed, 23 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800228 Jurisdictional defects in reassessment initiation may be examined collaterally in revision proceedings to test whether the underlying order has a legally sustainable foundation; participation, waiver, acquiescence, or failure to appeal cannot validate an inherent lack of jurisdiction. Where reassessment is initiated after the prescribed period, approval from the specified authority under section 151(ii) is a condition precedent. Approval under section 151(i), an office-holder's description, or subsequent departmental communication does not establish compliance. Revisionary jurisdiction under section 263 requires both error and prejudice and cannot cure invalid sanction or create lawful prejudice from defective reassessment proceedings. Case-Laws Income Tax Wed, 23 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800228