https://www.taxtmi.com/caselaws?id=467826 Reopening was invalid because, for an assessment year more than three years after its end, section 151 required approval from the Principal Chief Commissioner or Chief Commissioner, not the Principal Commissioner. Since the section 148 notice and the section 148A(d) order were sanctioned by the wrong authority, the statutory precondition for reassessment was not satisfied. The notice was therefore bad in law and the consequential reassessment proceedings were void ab initio. en-us Fri, 19 Sep 2025 00:00:00 +0530 Sat, 04 Apr 2026 15:07:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467826 Reopening was invalid because, for an assessment year more than three years after its end, section 151 required approval from the Principal Chief Commissioner or Chief Commissioner, not the Principal Commissioner. Since the section 148 notice and the section 148A(d) order were sanctioned by the wrong authority, the statutory precondition for reassessment was not satisfied. The notice was therefore bad in law and the consequential reassessment proceedings were void ab initio. Case-Laws Income Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467826