https://www.taxtmi.com/caselaws?id=778405 ITAT held that a notice issued under s.148 beyond three years required prior approval from authorities specified in s.151(ii); the AO obtained approval from a Pr. Commissioner who lacked jurisdiction under the post-1.4.2021 statute. Consequently the assessment framed under ss.147 r/w 144 r/w 144B was without valid jurisdiction and was quashed. The appeal of the assessee was allowed. en-us Wed, 03 Sep 2025 00:00:00 +0530 Tue, 16 Sep 2025 09:02:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778405 ITAT held that a notice issued under s.148 beyond three years required prior approval from authorities specified in s.151(ii); the AO obtained approval from a Pr. Commissioner who lacked jurisdiction under the post-1.4.2021 statute. Consequently the assessment framed under ss.147 r/w 144 r/w 144B was without valid jurisdiction and was quashed. The appeal of the assessee was allowed. Case-Laws Income Tax Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778405