The Delhi High Court ruled that the Taxation and Other Laws (Relaxation & Amendment of Certain Provisions) Act, 2020 (TOLA) does not modify the legal framework for income tax reassessment approvals. The court found that reassessment notices issued after four years from the relevant assessment year must have approval from the Principal Commissioner or equivalent authority as required by Section 151 of the Income Tax Act. Notices approved by the Joint Commissioner of Income Tax (JCIT) for the 2015-16 assessment year were quashed for non-compliance. The court emphasized that TOLA only extends the timeline for issuing notices but does not change the approval process.