ITAT quashed notice u/s.148 issued on 06/04/2022 for lack of...

ITAT quashed notice u/s.148 issued on 06/04/2022 for lack of proper sanctioning authority. The notice was issued more than three years from the end of relevant assessment year, requiring approval from Principal Chief Commissioner or Chief Commissioner under Section 151. However, the Assessing Officer obtained sanction from Principal Commissioner who lacked authority for notices beyond three-year period. Following Supreme Court precedent in Union of India vs. Rajeev Bansal, ITAT held Section 151 conditions are mandatory requirements. The order u/s.148A and final notice u/s.148 were issued without proper authorization, rendering entire proceedings invalid. Appeal allowed, notice quashed on jurisdictional grounds.