https://www.taxtmi.com/caselaws?id=473017 Prior approval of the competent authority is a jurisdictional requirement for reopening assessment under the Income-tax Act. A notice issued under section 148 before that approval is granted is invalid and cannot confer reassessment jurisdiction. Where approval follows issuance of the notice, the notice is non est and the consequential reassessment must be quashed. en-us Fri, 25 Apr 2025 00:00:00 +0530 Sat, 31 Oct 2026 17:44:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=473017 Prior approval of the competent authority is a jurisdictional requirement for reopening assessment under the Income-tax Act. A notice issued under section 148 before that approval is granted is invalid and cannot confer reassessment jurisdiction. Where approval follows issuance of the notice, the notice is non est and the consequential reassessment must be quashed. Case-Laws Income Tax Fri, 25 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=473017