https://www.taxtmi.com/caselaws?id=791459 Reassessment initiated beyond three years from the end of the relevant assessment year required sanction from the higher authority prescribed under section 151. Approval granted only by the Principal Commissioner did not satisfy that jurisdictional condition, because the statute required approval from the Principal Chief Commissioner, Principal Director General, Chief Commissioner or Director General, as applicable. The defect went to the root of reassessment jurisdiction and was not a curable irregularity. The notice under section 148 and the consequential reassessment proceedings were therefore invalid and were quashed in favour of the assessee. en-us Tue, 30 Dec 2025 00:00:00 +0530 Tue, 12 May 2026 08:50:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791459 Reassessment initiated beyond three years from the end of the relevant assessment year required sanction from the higher authority prescribed under section 151. Approval granted only by the Principal Commissioner did not satisfy that jurisdictional condition, because the statute required approval from the Principal Chief Commissioner, Principal Director General, Chief Commissioner or Director General, as applicable. The defect went to the root of reassessment jurisdiction and was not a curable irregularity. The notice under section 148 and the consequential reassessment proceedings were therefore invalid and were quashed in favour of the assessee. Case-Laws Income Tax Tue, 30 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791459