https://www.taxtmi.com/caselaws?id=778162 ITAT PUNE - AT held that notices u/s 148 for A.Y. 2017-18 issued on 20.07.2022 (after three years) required approval u/s 151(ii). AO had obtained only approval u/s 151(i) from the Principal Commissioner, which is effective where notices are issued within three years. Absent valid approval u/s 151(ii), the notice u/s 148 was without jurisdiction and bad in law. Reassessment proceedings were quashed and the assessee's appeal was allowed. en-us Mon, 08 Sep 2025 00:00:00 +0530 Thu, 11 Sep 2025 08:29:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778162 ITAT PUNE - AT held that notices u/s 148 for A.Y. 2017-18 issued on 20.07.2022 (after three years) required approval u/s 151(ii). AO had obtained only approval u/s 151(i) from the Principal Commissioner, which is effective where notices are issued within three years. Absent valid approval u/s 151(ii), the notice u/s 148 was without jurisdiction and bad in law. Reassessment proceedings were quashed and the assessee's appeal was allowed. Case-Laws Income Tax Mon, 08 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778162