https://www.taxtmi.com/caselaws?id=772925 ITAT, Mumbai held the notice under section 148 and order under section 148A(b) invalid and quashed because they were issued beyond the three-year limitation and without requisite prior approval from the specified authority under amended section 151. Approval obtained from a Principal Commissioner was held insufficient where the law required sanction by Principal Chief Commissioner/Principal Director General/Chief Commissioner/Director General for notices issued after the three-year period. Appeal of the assessee allowed. en-us Mon, 28 Apr 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772925 ITAT, Mumbai held the notice under section 148 and order under section 148A(b) invalid and quashed because they were issued beyond the three-year limitation and without requisite prior approval from the specified authority under amended section 151. Approval obtained from a Principal Commissioner was held insufficient where the law required sanction by Principal Chief Commissioner/Principal Director General/Chief Commissioner/Director General for notices issued after the three-year period. Appeal of the assessee allowed. Case-Laws Income Tax Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772925