https://www.taxtmi.com/caselaws?id=791616 A reassessment notice issued after three years from the end of the assessment year required approval from the Principal Chief Commissioner or equivalent higher authority under section 151(1)(ii). Approval granted by the Principal Commissioner did not satisfy that statutory requirement, so the sanction was treated as invalid. The section 148 notice was therefore bad in law, and the consequential reassessment order was void ab initio. en-us Fri, 27 Mar 2026 00:00:00 +0530 Mon, 01 Jun 2026 11:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791616 A reassessment notice issued after three years from the end of the assessment year required approval from the Principal Chief Commissioner or equivalent higher authority under section 151(1)(ii). Approval granted by the Principal Commissioner did not satisfy that statutory requirement, so the sanction was treated as invalid. The section 148 notice was therefore bad in law, and the consequential reassessment order was void ab initio. Case-Laws Income Tax Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791616