https://www.taxtmi.com/caselaws?id=785658 Reopening of assessment beyond the three-year limitation requires sanction from the competent higher authority; approval must come from the Principal Chief Commissioner, Principal Director General, or Chief Commissioner, not from a Principal Commissioner. A reopening notice issued after the three-year period without requisite competent-authority approval is invalid, and consequent orders based on such reopening are unsustainable. The absence of proper sanction vitiates the reassessment process and results in quashing of the resulting assessment actions and relief to the assessee. en-us Wed, 14 Jan 2026 00:00:00 +0530 Thu, 29 Jan 2026 09:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785658 Reopening of assessment beyond the three-year limitation requires sanction from the competent higher authority; approval must come from the Principal Chief Commissioner, Principal Director General, or Chief Commissioner, not from a Principal Commissioner. A reopening notice issued after the three-year period without requisite competent-authority approval is invalid, and consequent orders based on such reopening are unsustainable. The absence of proper sanction vitiates the reassessment process and results in quashing of the resulting assessment actions and relief to the assessee. Case-Laws Income Tax Wed, 14 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785658