https://www.taxtmi.com/caselaws?id=772614 HC held that a notice under section 148 was invalidly issued because approval prior to issuance was required from the Principal Chief Commissioner/Principal Director General/Chief Commissioner/Director General under section 151(ii), not from the Principal Commissioner as obtained. The notice dated 25.07.2022 was beyond three years and concerned more than ?50 lakh, so mandatory approval under section 151(ii) was lacking, rendering the reopening without jurisdiction. Proceedings were quashed and the assessee's appeal allowed. en-us Thu, 05 Jun 2025 00:00:00 +0530 Mon, 22 Sep 2025 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772614 HC held that a notice under section 148 was invalidly issued because approval prior to issuance was required from the Principal Chief Commissioner/Principal Director General/Chief Commissioner/Director General under section 151(ii), not from the Principal Commissioner as obtained. The notice dated 25.07.2022 was beyond three years and concerned more than ?50 lakh, so mandatory approval under section 151(ii) was lacking, rendering the reopening without jurisdiction. Proceedings were quashed and the assessee's appeal allowed. Case-Laws Income Tax Thu, 05 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772614