https://www.taxtmi.com/caselaws?id=771675 Reassessment notice issued beyond three years from the end of the relevant assessment year required prior approval of the higher specified authority under section 151(ii) of the Income-tax Act, 1961. Approval taken only from the Principal Commissioner was not the prescribed sanction for such reopening, so the defect went to the assumption of jurisdiction under section 148. The reassessment proceedings were therefore unsustainable and the reopening was held invalid. en-us Thu, 03 Apr 2025 00:00:00 +0530 Thu, 29 May 2025 08:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771675 Reassessment notice issued beyond three years from the end of the relevant assessment year required prior approval of the higher specified authority under section 151(ii) of the Income-tax Act, 1961. Approval taken only from the Principal Commissioner was not the prescribed sanction for such reopening, so the defect went to the assumption of jurisdiction under section 148. The reassessment proceedings were therefore unsustainable and the reopening was held invalid. Case-Laws Income Tax Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771675