https://www.taxtmi.com/caselaws?id=789253 A reassessment notice issued after three years from the end of the assessment year was invalid because the statutory sanction for reopening had to be obtained from the Principal Chief Commissioner, not the Principal Commissioner. The failure to secure approval from the authority prescribed for the extended reopening period meant the jurisdictional precondition for section 148 was not met, and the defect went to the root of the proceedings. The notice was therefore quashed in favour of the assessee. en-us Fri, 20 Feb 2026 00:00:00 +0530 Mon, 06 Apr 2026 08:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789253 A reassessment notice issued after three years from the end of the assessment year was invalid because the statutory sanction for reopening had to be obtained from the Principal Chief Commissioner, not the Principal Commissioner. The failure to secure approval from the authority prescribed for the extended reopening period meant the jurisdictional precondition for section 148 was not met, and the defect went to the root of the proceedings. The notice was therefore quashed in favour of the assessee. Case-Laws Income Tax Fri, 20 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789253