https://www.taxtmi.com/caselaws?id=788730 A reassessment notice issued beyond three years from the end of the relevant assessment year required approval from the Principal Chief Commissioner of Income Tax or equivalent authority under section 151(ii). Approval obtained only from the Principal Commissioner was insufficient, so the sanction did not meet the statutory threshold. Separate valid sanction was also necessary for issuance of the section 148 notice and the section 148A(d) order, and approval at the earlier section 148A(b) stage could not cure the defect. The jurisdictional lapse vitiated the reassessment process, and the notice and consequential proceedings were held liable to be quashed in favour of the assessee. en-us Wed, 25 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 08:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788730 A reassessment notice issued beyond three years from the end of the relevant assessment year required approval from the Principal Chief Commissioner of Income Tax or equivalent authority under section 151(ii). Approval obtained only from the Principal Commissioner was insufficient, so the sanction did not meet the statutory threshold. Separate valid sanction was also necessary for issuance of the section 148 notice and the section 148A(d) order, and approval at the earlier section 148A(b) stage could not cure the defect. The jurisdictional lapse vitiated the reassessment process, and the notice and consequential proceedings were held liable to be quashed in favour of the assessee. Case-Laws Income Tax Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788730