https://www.taxtmi.com/caselaws?id=792899 Reassessment proceedings were held invalid where the notice under Section 148 for A.Y. 2015-16 was issued after the six-year limitation period under Section 149(1), making the proceedings unsustainable and the notice and consequential assessment quashed. For A.Y. 2017-18, the order under Section 148A(d) failed because the requisite prior approval under Section 151(ii) was not obtained from the authority mandated for notices issued beyond three years from the end of the assessment year, creating a jurisdictional defect and leading to quashing of the order and consequential assessment. en-us Fri, 15 May 2026 00:00:00 +0530 Fri, 05 Jun 2026 08:07:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792899 Reassessment proceedings were held invalid where the notice under Section 148 for A.Y. 2015-16 was issued after the six-year limitation period under Section 149(1), making the proceedings unsustainable and the notice and consequential assessment quashed. For A.Y. 2017-18, the order under Section 148A(d) failed because the requisite prior approval under Section 151(ii) was not obtained from the authority mandated for notices issued beyond three years from the end of the assessment year, creating a jurisdictional defect and leading to quashing of the order and consequential assessment. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792899