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of <h1>Sanctioning authority for notices under sections 148 and 148A depends on elapsed years; three-year rule computed under section 149</h1> For purposes of issuing notices under sections 148 and 148A, the statute designates different sanctioning authorities depending on the time elapsed since the end of the relevant assessment year: where three years or less have elapsed, sanction may be given by a Principal Commissioner or Principal Director or Commissioner or Director; where more than three years have elapsed, sanction must be given by a Principal Chief Commissioner or Principal Director General or Chief Commissioner or Director General. The three-year period is to be computed after accounting for periods excluded or extended under specified provisos to section 149.
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