https://www.taxtmi.com/caselaws?id=787471 Where more than three years have elapsed from the end of the relevant assessment year, the prior approval required to pass an order under section 148A(d) and to issue a consequent notice under section 148 must be obtained from the higher authority specified for that period (Chief Commissioner or equivalent); section 148A mandates prior approval both for conducting the enquiry and for the decision under clause (d), and section 151 prescribes the temporal shift in the competent approving authority. Failure to secure fresh approval from the appropriate higher authority at the time of the section 148A(d) order produces a jurisdictional defect and renders the reassessment invalid. en-us Fri, 20 Feb 2026 00:00:00 +0530 Fri, 06 Mar 2026 08:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787471 Where more than three years have elapsed from the end of the relevant assessment year, the prior approval required to pass an order under section 148A(d) and to issue a consequent notice under section 148 must be obtained from the higher authority specified for that period (Chief Commissioner or equivalent); section 148A mandates prior approval both for conducting the enquiry and for the decision under clause (d), and section 151 prescribes the temporal shift in the competent approving authority. Failure to secure fresh approval from the appropriate higher authority at the time of the section 148A(d) order produces a jurisdictional defect and renders the reassessment invalid. Case-Laws Income Tax Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787471