https://www.taxtmi.com/caselaws?id=787571 Challenge concerned validity of notice under Section 148 and order under Section 148A(d) where sanction after three years was furnished by an authority not specified by Section 151 before the Finance Act, 2023 amendment. The article explains that the 2023 proviso operates prospectively and does not validate prior sanctions, that limitation extensions in Section 149 cannot be read into Section 151 pre-amendment, and that sanction by an incorrect authority creates a jurisdictional defect vitiating reassessment proceedings, rendering notices and consequential orders invalid. en-us Thu, 05 Mar 2026 00:00:00 +0530 Mon, 09 Mar 2026 07:53:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787571 Challenge concerned validity of notice under Section 148 and order under Section 148A(d) where sanction after three years was furnished by an authority not specified by Section 151 before the Finance Act, 2023 amendment. The article explains that the 2023 proviso operates prospectively and does not validate prior sanctions, that limitation extensions in Section 149 cannot be read into Section 151 pre-amendment, and that sanction by an incorrect authority creates a jurisdictional defect vitiating reassessment proceedings, rendering notices and consequential orders invalid. Case-Laws Income Tax Thu, 05 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787571