https://www.taxtmi.com/caselaws?id=467133 The note addresses validity of reassessment notices issued after the three-year limitation where sanction was accorded by a lower tax authority. It explains that, under the pre-2023 statutory text, sanction for reassessment beyond three years must be by the specified higher authority; a proviso inserted by later amendment was not operative for notices issued earlier. Sanction by a lower authority after the three-year period is therefore invalid, and consequent actions taken pursuant to such invalid sanction are vitiated, resulting in quashing of the notice and reassessment. en-us Wed, 15 Oct 2025 00:00:00 +0530 Fri, 06 Mar 2026 20:54:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467133 The note addresses validity of reassessment notices issued after the three-year limitation where sanction was accorded by a lower tax authority. It explains that, under the pre-2023 statutory text, sanction for reassessment beyond three years must be by the specified higher authority; a proviso inserted by later amendment was not operative for notices issued earlier. Sanction by a lower authority after the three-year period is therefore invalid, and consequent actions taken pursuant to such invalid sanction are vitiated, resulting in quashing of the notice and reassessment. Case-Laws Income Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467133