https://www.taxtmi.com/caselaws?id=782481 Reassessment initiated beyond three years from the end of the relevant assessment year required prior approval from the authority specified in section 151(ii) of the Income-tax Act. Approval recorded by the Principal Commissioner did not satisfy that statutory requirement, so the sanction was defective. On that basis, the notice under section 148 was invalid and the reassessment proceedings under section 147 founded on it could not survive. en-us Fri, 01 Aug 2025 00:00:00 +0530 Mon, 01 Dec 2025 08:50:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782481 Reassessment initiated beyond three years from the end of the relevant assessment year required prior approval from the authority specified in section 151(ii) of the Income-tax Act. Approval recorded by the Principal Commissioner did not satisfy that statutory requirement, so the sanction was defective. On that basis, the notice under section 148 was invalid and the reassessment proceedings under section 147 founded on it could not survive. Case-Laws Income Tax Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782481