https://www.taxtmi.com/caselaws?id=467824 Where the relevant assessment year was beyond three years from the end of the year, approval under section 151 had to be obtained from the Principal Chief Commissioner or Chief Commissioner, as applicable. Approval instead granted by the Principal Commissioner for the notice under section 148 and the order under section 148A(d) was contrary to section 151, so the reassessment initiation was vitiated. The reassessment notice and the order under section 148A(d) were therefore invalid and quashed in favour of the assessee. en-us Wed, 21 May 2025 00:00:00 +0530 Sat, 04 Apr 2026 15:07:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467824 Where the relevant assessment year was beyond three years from the end of the year, approval under section 151 had to be obtained from the Principal Chief Commissioner or Chief Commissioner, as applicable. Approval instead granted by the Principal Commissioner for the notice under section 148 and the order under section 148A(d) was contrary to section 151, so the reassessment initiation was vitiated. The reassessment notice and the order under section 148A(d) were therefore invalid and quashed in favour of the assessee. Case-Laws Income Tax Wed, 21 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467824