https://www.taxtmi.com/caselaws?id=756582 Reassessment proceedings for Assessment Year 2018-19 were invalid because more than three years had elapsed from the end of the assessment year, so the sanction under Section 151(ii) had to be granted by the Principal Chief Commissioner of Income Tax. Approval by the Principal Commissioner of Income Tax did not satisfy the statutory requirement, rendering the sanction defective. The order passed under Section 148A(d) and the notice issued under Section 148 were therefore quashed and set aside. en-us Mon, 29 Jan 2024 00:00:00 +0530 Mon, 05 Aug 2024 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756582 Reassessment proceedings for Assessment Year 2018-19 were invalid because more than three years had elapsed from the end of the assessment year, so the sanction under Section 151(ii) had to be granted by the Principal Chief Commissioner of Income Tax. Approval by the Principal Commissioner of Income Tax did not satisfy the statutory requirement, rendering the sanction defective. The order passed under Section 148A(d) and the notice issued under Section 148 were therefore quashed and set aside. Case-Laws Income Tax Mon, 29 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756582