https://www.taxtmi.com/caselaws?id=467814 A notice under section 148 issued after three years from the end of assessment year 2017-18 required approval from the authority prescribed under section 151 for the extended reopening period. As approval was obtained only from the Principal Commissioner and not from the Principal Chief Commissioner, the statutory condition for valid reopening was not met. The defect was treated as jurisdictional and went to the root of the reassessment, rendering the proceedings invalid and the notice liable to be quashed. en-us Tue, 06 Jan 2026 00:00:00 +0530 Sat, 04 Apr 2026 08:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467814 A notice under section 148 issued after three years from the end of assessment year 2017-18 required approval from the authority prescribed under section 151 for the extended reopening period. As approval was obtained only from the Principal Commissioner and not from the Principal Chief Commissioner, the statutory condition for valid reopening was not met. The defect was treated as jurisdictional and went to the root of the reassessment, rendering the proceedings invalid and the notice liable to be quashed. Case-Laws Income Tax Tue, 06 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467814