https://www.taxtmi.com/caselaws?id=794903 For reassessment notices issued beyond three years but within ten years from the end of the relevant assessment year, sanction under Section 151 must be obtained from the prescribed senior authorities, including the Principal Chief Commissioner or equivalent authority. The text explains that approval by the Principal Commissioner in such a case does not satisfy the statutory requirement. Because the defect concerns the authority's jurisdiction, the approval is treated as invalid, with the related reassessment notice and proceedings consequently lacking jurisdiction and being void ab initio. The analysis therefore supports the assessee's position on the validity of the reassessment process. en-us Fri, 19 Jun 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794903 For reassessment notices issued beyond three years but within ten years from the end of the relevant assessment year, sanction under Section 151 must be obtained from the prescribed senior authorities, including the Principal Chief Commissioner or equivalent authority. The text explains that approval by the Principal Commissioner in such a case does not satisfy the statutory requirement. Because the defect concerns the authority's jurisdiction, the approval is treated as invalid, with the related reassessment notice and proceedings consequently lacking jurisdiction and being void ab initio. The analysis therefore supports the assessee's position on the validity of the reassessment process. Case-Laws Income Tax Fri, 19 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794903