https://www.taxtmi.com/caselaws?id=463190 A reassessment initiated beyond three years from the relevant assessment year required prior sanction from the Principal Chief Commissioner of Income Tax under Section 151(ii) of the Income-tax Act, 1961. Sanction recorded by the Principal Commissioner was invalid, and the proviso to Section 151 inserted with effect from 1 April 2023 did not apply to a notice and order issued on 21 April 2022. As the statutory approval was not obtained from the competent authority, the notice under Section 148A(b), the order under Section 148A(d), and the notice under Section 148 were quashed and set aside. en-us Wed, 21 Feb 2024 00:00:00 +0530 Wed, 13 Aug 2025 06:44:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463190 A reassessment initiated beyond three years from the relevant assessment year required prior sanction from the Principal Chief Commissioner of Income Tax under Section 151(ii) of the Income-tax Act, 1961. Sanction recorded by the Principal Commissioner was invalid, and the proviso to Section 151 inserted with effect from 1 April 2023 did not apply to a notice and order issued on 21 April 2022. As the statutory approval was not obtained from the competent authority, the notice under Section 148A(b), the order under Section 148A(d), and the notice under Section 148 were quashed and set aside. Case-Laws Income Tax Wed, 21 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463190