https://www.taxtmi.com/caselaws?id=467855 Where reassessment notices under sections 148A(d) and 148 were issued beyond three years from the end of the relevant assessment year, prior approval had to come from the higher specified authority under section 151. Approval obtained from the Principal Commissioner instead of that higher authority was insufficient, so the reopening was without jurisdiction and invalid. The ITAT Pune therefore quashed the reassessment proceedings in favour of the assessee. en-us Thu, 20 Nov 2025 00:00:00 +0530 Fri, 03 Apr 2026 18:20:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467855 Where reassessment notices under sections 148A(d) and 148 were issued beyond three years from the end of the relevant assessment year, prior approval had to come from the higher specified authority under section 151. Approval obtained from the Principal Commissioner instead of that higher authority was insufficient, so the reopening was without jurisdiction and invalid. The ITAT Pune therefore quashed the reassessment proceedings in favour of the assessee. Case-Laws Income Tax Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467855