https://www.taxtmi.com/caselaws?id=789582 A reassessment notice issued more than three years after the end of the assessment year required prior sanction from the higher specified authority under section 151(ii). Because approval was granted by the Principal Commissioner instead of the authority mandated by the statute, the jurisdictional condition for issuing notice under section 148 was not met. The defect went to the root of reassessment jurisdiction, so the notice was invalid and was quashed. The consequent reassessment order under section 147 also could not survive. en-us Wed, 08 Apr 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:00:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789582 A reassessment notice issued more than three years after the end of the assessment year required prior sanction from the higher specified authority under section 151(ii). Because approval was granted by the Principal Commissioner instead of the authority mandated by the statute, the jurisdictional condition for issuing notice under section 148 was not met. The defect went to the root of reassessment jurisdiction, so the notice was invalid and was quashed. The consequent reassessment order under section 147 also could not survive. Case-Laws Income Tax Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789582