https://www.taxtmi.com/caselaws?id=464700 HC quashed reassessment notices where proceedings were initiated after the three-year period because sanction was granted by a Joint Commissioner instead of the Principal Chief Commissioner, who is the competent authority for actions beyond three years. Relying on precedent, the court held the sanction was insufficient and the reassessment could not be sustained. Consequently the reassessment action was set aside and the writ was allowed. en-us Mon, 03 Mar 2025 00:00:00 +0530 Mon, 10 Nov 2025 19:08:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464700 HC quashed reassessment notices where proceedings were initiated after the three-year period because sanction was granted by a Joint Commissioner instead of the Principal Chief Commissioner, who is the competent authority for actions beyond three years. Relying on precedent, the court held the sanction was insufficient and the reassessment could not be sustained. Consequently the reassessment action was set aside and the writ was allowed. Case-Laws Income Tax Mon, 03 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464700