https://www.taxtmi.com/caselaws?id=784701 A reassessment notice issued under section 148 after more than three years from the end of the relevant assessment year required sanction from the competent authority under the extended limitation regime. The recorded approval was granted by the Principal Commissioner of Income Tax, who was not the competent authority for that purpose. Because the sanction was defective at the root of the reopening, the notice and all consequential reassessment were treated as invalid and void ab initio, in favour of the assessee. en-us Mon, 01 Dec 2025 00:00:00 +0530 Sat, 10 Jan 2026 08:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784701 A reassessment notice issued under section 148 after more than three years from the end of the relevant assessment year required sanction from the competent authority under the extended limitation regime. The recorded approval was granted by the Principal Commissioner of Income Tax, who was not the competent authority for that purpose. Because the sanction was defective at the root of the reopening, the notice and all consequential reassessment were treated as invalid and void ab initio, in favour of the assessee. Case-Laws Income Tax Mon, 01 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784701