https://www.taxtmi.com/caselaws?id=789842 Reassessment under the Income-tax Act requires prior sanction from the specified authority under section 151 when notice under section 148 is issued after more than three years from the end of the relevant assessment year. For assessment year 2018-19, the notice dated 09.04.2022 needed approval from the Principal Chief Commissioner or Principal Director General, or failing that, the Chief Commissioner or Director General. Approval obtained only from the Principal Commissioner was not valid for that time frame. The defect was jurisdictional and was not cured by the later reassessment procedure under sections 147, 148, 148A, 149 and 144B. en-us Fri, 27 Mar 2026 00:00:00 +0530 Wed, 15 Apr 2026 09:05:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789842 Reassessment under the Income-tax Act requires prior sanction from the specified authority under section 151 when notice under section 148 is issued after more than three years from the end of the relevant assessment year. For assessment year 2018-19, the notice dated 09.04.2022 needed approval from the Principal Chief Commissioner or Principal Director General, or failing that, the Chief Commissioner or Director General. Approval obtained only from the Principal Commissioner was not valid for that time frame. The defect was jurisdictional and was not cured by the later reassessment procedure under sections 147, 148, 148A, 149 and 144B. Case-Laws Income Tax Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789842