https://www.taxtmi.com/caselaws?id=792497 Reassessment notice issued under section 148 was jurisdictionally invalid because approval was obtained from the wrong specified authority under section 151(ii), which required sanction from the Principal Chief Commissioner rather than the Principal Commissioner. Without fulfillment of that statutory precondition, reassessment jurisdiction did not validly arise, and the consequent assessment could not survive. The notice was therefore bad in law and the assessment was quashed in favour of the assessee. en-us Fri, 24 Apr 2026 00:00:00 +0530 Fri, 29 May 2026 14:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792497 Reassessment notice issued under section 148 was jurisdictionally invalid because approval was obtained from the wrong specified authority under section 151(ii), which required sanction from the Principal Chief Commissioner rather than the Principal Commissioner. Without fulfillment of that statutory precondition, reassessment jurisdiction did not validly arise, and the consequent assessment could not survive. The notice was therefore bad in law and the assessment was quashed in favour of the assessee. Case-Laws Income Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792497