https://www.taxtmi.com/caselaws?id=777134 HC held the reassessment order under s.148A(d) and the consequential notice under s.148 to be invalid and quashed. Reopening beyond three years from the end of the relevant AY required prior sanction from the higher authority specified in s.151(ii); sanction obtained from the lower authority under s.151(i) was therefore ineffective. Non-compliance with s.151 vitiated the AO's jurisdiction to issue the notice under s.148. The appeal by the assessee was allowed. en-us Mon, 11 Aug 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777134 HC held the reassessment order under s.148A(d) and the consequential notice under s.148 to be invalid and quashed. Reopening beyond three years from the end of the relevant AY required prior sanction from the higher authority specified in s.151(ii); sanction obtained from the lower authority under s.151(i) was therefore ineffective. Non-compliance with s.151 vitiated the AO's jurisdiction to issue the notice under s.148. The appeal by the assessee was allowed. Case-Laws Income Tax Mon, 11 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777134