https://www.taxtmi.com/caselaws?id=788196 Prior sanction under section 151(ii) is mandatory for reassessment notices issued after the applicable three-year period. TOLA extends specified time limits falling between 20 March 2020 and 31 March 2021, but does not remove the requirement that notices issued after the surviving period receive approval from the higher authorities prescribed under section 151(ii). For assessment year 2017-18, the three-year period expired on 31 March 2021. Approval from an authority not empowered under section 151(ii) constituted a jurisdictional defect, rendering the section 148A(d) order, reassessment notice and consequent proceedings invalid and time-barred. en-us Fri, 13 Mar 2026 00:00:00 +0530 Wed, 18 Mar 2026 08:20:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788196 Prior sanction under section 151(ii) is mandatory for reassessment notices issued after the applicable three-year period. TOLA extends specified time limits falling between 20 March 2020 and 31 March 2021, but does not remove the requirement that notices issued after the surviving period receive approval from the higher authorities prescribed under section 151(ii). For assessment year 2017-18, the three-year period expired on 31 March 2021. Approval from an authority not empowered under section 151(ii) constituted a jurisdictional defect, rendering the section 148A(d) order, reassessment notice and consequent proceedings invalid and time-barred. Case-Laws Income Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788196