https://www.taxtmi.com/caselaws?id=787628 Where a notice under section 148 was issued after more than three years from the end of the relevant assessment year, approval must be granted by the authority specified in section 151; approval by a Principal Commissioner is not the same as approval by the specified authority and does not satisfy the statutory requirement. The 28.07.2022 notice for AY 2017-18 bore approval from Principal Commissioner and, because it lacked approval from the authority specified in section 151, the notice was held invalid and quashed, and the appeal allowed. en-us Fri, 06 Mar 2026 00:00:00 +0530 Thu, 09 Apr 2026 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787628 Where a notice under section 148 was issued after more than three years from the end of the relevant assessment year, approval must be granted by the authority specified in section 151; approval by a Principal Commissioner is not the same as approval by the specified authority and does not satisfy the statutory requirement. The 28.07.2022 notice for AY 2017-18 bore approval from Principal Commissioner and, because it lacked approval from the authority specified in section 151, the notice was held invalid and quashed, and the appeal allowed. Case-Laws Income Tax Fri, 06 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787628