https://www.taxtmi.com/caselaws?id=472642 Reassessment initiated within four years requires sanction under section 151(2) from the specified Joint or Additional Commissioner. Approval granted by a Commissioner does not cure the absence of approval from that designated authority, because statutory sanction assigned to a particular officer cannot be substituted by a superior officer's approval. Failure to obtain approval from the competent authority creates a jurisdictional defect and renders the reassessment void ab initio. en-us Tue, 22 Apr 2025 00:00:00 +0530 Mon, 19 Oct 2026 19:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472642 Reassessment initiated within four years requires sanction under section 151(2) from the specified Joint or Additional Commissioner. Approval granted by a Commissioner does not cure the absence of approval from that designated authority, because statutory sanction assigned to a particular officer cannot be substituted by a superior officer's approval. Failure to obtain approval from the competent authority creates a jurisdictional defect and renders the reassessment void ab initio. Case-Laws Income Tax Tue, 22 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472642