https://www.taxtmi.com/caselaws?id=782793 Reassessment initiated after three years from the end of the assessment year required prior sanction from the authority prescribed under section 151 of the Income-tax Act. Approval granted by the Pr. CIT instead of the Pr. CCIT did not satisfy that statutory requirement, so the notice under section 148 was void ab initio and the reassessment proceedings were quashed in favour of the assessee. en-us Tue, 26 Aug 2025 00:00:00 +0530 Thu, 04 Dec 2025 09:19:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782793 Reassessment initiated after three years from the end of the assessment year required prior sanction from the authority prescribed under section 151 of the Income-tax Act. Approval granted by the Pr. CIT instead of the Pr. CCIT did not satisfy that statutory requirement, so the notice under section 148 was void ab initio and the reassessment proceedings were quashed in favour of the assessee. Case-Laws Income Tax Tue, 26 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782793