https://www.taxtmi.com/caselaws?id=790897 Under the amended reassessment regime, a notice issued after 01.04.2021 and beyond three years from the end of the relevant assessment year required prior approval from the higher specified authority under clause (ii) of section 151. Approval obtained only from the Principal Commissioner did not satisfy that statutory requirement. The defect was treated as jurisdictional and went to the root of the reassessment. On that basis, the reassessment proceedings were held invalid and the additions made pursuant to them were set aside in favour of the assessee. en-us Thu, 30 Apr 2026 00:00:00 +0530 Sat, 02 May 2026 07:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790897 Under the amended reassessment regime, a notice issued after 01.04.2021 and beyond three years from the end of the relevant assessment year required prior approval from the higher specified authority under clause (ii) of section 151. Approval obtained only from the Principal Commissioner did not satisfy that statutory requirement. The defect was treated as jurisdictional and went to the root of the reassessment. On that basis, the reassessment proceedings were held invalid and the additions made pursuant to them were set aside in favour of the assessee. Case-Laws Income Tax Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790897