https://www.taxtmi.com/caselaws?id=784370 A reassessment notice issued beyond three years from the end of the relevant assessment year required prior approval from the Principal Chief Commissioner of Income Tax under section 151. Approval was instead taken from the Principal Commissioner of Income Tax, which did not satisfy the statutory requirement. The notice under section 148 was therefore invalid, and the reassessment framed on that notice suffered from the same jurisdictional defect and could not stand. The jurisdictional challenge was accepted in favour of the assessee, and both the notice and reassessment were treated as void ab initio. en-us Fri, 19 Dec 2025 00:00:00 +0530 Sat, 03 Jan 2026 08:03:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784370 A reassessment notice issued beyond three years from the end of the relevant assessment year required prior approval from the Principal Chief Commissioner of Income Tax under section 151. Approval was instead taken from the Principal Commissioner of Income Tax, which did not satisfy the statutory requirement. The notice under section 148 was therefore invalid, and the reassessment framed on that notice suffered from the same jurisdictional defect and could not stand. The jurisdictional challenge was accepted in favour of the assessee, and both the notice and reassessment were treated as void ab initio. Case-Laws Income Tax Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784370