https://www.taxtmi.com/caselaws?id=789103 Reassessment under sections 148 and 148A(d) is jurisdictionally defective if the prior approval under section 151 is granted by an ineligible authority for the relevant time period. Where more than three years have elapsed from the end of the assessment year, approval must come from the higher specified authority under section 151(ii)(b); approval by the Joint Commissioner does not satisfy that requirement. Non-compliance with the prescribed approval mechanism invalidates the reopening, and the notice under section 148 together with the section 148A(d) order cannot stand. en-us Fri, 20 Feb 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789103 Reassessment under sections 148 and 148A(d) is jurisdictionally defective if the prior approval under section 151 is granted by an ineligible authority for the relevant time period. Where more than three years have elapsed from the end of the assessment year, approval must come from the higher specified authority under section 151(ii)(b); approval by the Joint Commissioner does not satisfy that requirement. Non-compliance with the prescribed approval mechanism invalidates the reopening, and the notice under section 148 together with the section 148A(d) order cannot stand. Case-Laws Income Tax Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789103