https://www.taxtmi.com/caselaws?id=786991 Issue concerns validity of a post four year notice under section 148 where the statutory sanction under section 151(1) was granted by an officer not authorised to do so. The legal principle applied is that the statutory requirement for sanction by the specified competent authority is jurisdictional; absence of proper sanction defeats the Assessing Officer's assumption of jurisdiction under section 147. The defect is treated as a fundamental jurisdictional error, not a curable procedural irregularity, and consequently a notice issued without the required competent authority sanction is invalid and any consequent assessment is set aside. en-us Fri, 20 Feb 2026 00:00:00 +0530 Tue, 24 Feb 2026 08:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786991 Issue concerns validity of a post four year notice under section 148 where the statutory sanction under section 151(1) was granted by an officer not authorised to do so. The legal principle applied is that the statutory requirement for sanction by the specified competent authority is jurisdictional; absence of proper sanction defeats the Assessing Officer's assumption of jurisdiction under section 147. The defect is treated as a fundamental jurisdictional error, not a curable procedural irregularity, and consequently a notice issued without the required competent authority sanction is invalid and any consequent assessment is set aside. Case-Laws Income Tax Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786991