https://www.taxtmi.com/caselaws?id=780149 ITAT JAIPUR held that a notice under section 148 issued after the three-year period required prior approval from the specified authority (PCCIT/PDG/CCIT/DGIT) under section 151(ii). The assessing officer failed to obtain such approval, rendering the notice bad in law. Relying on higher-court precedents, the Tribunal quashed the notice issued under section 148 and the consequential assessment order. en-us Wed, 01 Oct 2025 00:00:00 +0530 Fri, 24 Oct 2025 09:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780149 ITAT JAIPUR held that a notice under section 148 issued after the three-year period required prior approval from the specified authority (PCCIT/PDG/CCIT/DGIT) under section 151(ii). The assessing officer failed to obtain such approval, rendering the notice bad in law. Relying on higher-court precedents, the Tribunal quashed the notice issued under section 148 and the consequential assessment order. Case-Laws Income Tax Wed, 01 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780149