https://www.taxtmi.com/caselaws?id=466924 For reassessment notices issued beyond three years the statutory requirement as to the designated sanctioning authority must be satisfied; an amending proviso effective 1 April 2023 could not validate actions taken in April 2022. The impugned order and notice recorded sanction by the Principal Commissioner rather than the Principal Chief Commissioner, causing a jurisdictional defect, and the petitioner was unlawfully denied a copy of the sanction; the sanction was held invalid and the Section 148A(d) order and Section 148 notice were quashed in favour of the assessee. en-us Tue, 06 Feb 2024 00:00:00 +0530 Thu, 26 Feb 2026 03:24:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466924 For reassessment notices issued beyond three years the statutory requirement as to the designated sanctioning authority must be satisfied; an amending proviso effective 1 April 2023 could not validate actions taken in April 2022. The impugned order and notice recorded sanction by the Principal Commissioner rather than the Principal Chief Commissioner, causing a jurisdictional defect, and the petitioner was unlawfully denied a copy of the sanction; the sanction was held invalid and the Section 148A(d) order and Section 148 notice were quashed in favour of the assessee. Case-Laws Income Tax Tue, 06 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466924