https://www.taxtmi.com/caselaws?id=463242 For AY 2018-19, where notice under s.148 was issued on 30 May 2022 (beyond three years from the end of the relevant AY), HC held reassessment invalid because only the Principal Chief Commissioner is competent to sanction such reopening; sanction from the PCIT/Joint Commissioner was ineffective. The impugned reassessment notices based on a Joint Commissioner's sanction were quashed and the writ petition allowed. en-us Mon, 24 Feb 2025 00:00:00 +0530 Mon, 18 Aug 2025 20:18:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463242 For AY 2018-19, where notice under s.148 was issued on 30 May 2022 (beyond three years from the end of the relevant AY), HC held reassessment invalid because only the Principal Chief Commissioner is competent to sanction such reopening; sanction from the PCIT/Joint Commissioner was ineffective. The impugned reassessment notices based on a Joint Commissioner's sanction were quashed and the writ petition allowed. Case-Laws Income Tax Mon, 24 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463242