https://www.taxtmi.com/caselaws?id=774241 For reopening under the post-1 April 2021 regime, approval under section 151 must come from the specified authority designated by the statute; where notice under section 148 is issued after more than three years from the end of the relevant assessment year, that authority is the Principal Chief Commissioner, Principal Director General, Chief Commissioner, or Director General, as applicable. Approval granted by the Principal Commissioner does not satisfy this jurisdictional precondition. Non-compliance with section 151 therefore vitiates the reopening and renders the reassessment unsustainable. en-us Mon, 30 Jun 2025 00:00:00 +0530 Sat, 05 Jul 2025 08:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774241 For reopening under the post-1 April 2021 regime, approval under section 151 must come from the specified authority designated by the statute; where notice under section 148 is issued after more than three years from the end of the relevant assessment year, that authority is the Principal Chief Commissioner, Principal Director General, Chief Commissioner, or Director General, as applicable. Approval granted by the Principal Commissioner does not satisfy this jurisdictional precondition. Non-compliance with section 151 therefore vitiates the reopening and renders the reassessment unsustainable. Case-Laws Income Tax Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774241