https://www.taxtmi.com/caselaws?id=795265 For reassessment action initiated beyond three years from the end of the relevant assessment year, approval under section 151(ii) from the specified higher authority is a jurisdictional precondition. Approval by a Principal Commissioner after the period in which approval under section 151(i) was permitted renders the section 148A(d) order, section 148 notice and consequential reassessment void ab initio. Penalties under sections 270A and 271AAC(1) that arise solely from such reassessment proceedings cannot survive once the reassessment foundation is invalidated. en-us Fri, 10 Jul 2026 00:00:00 +0530 Mon, 20 Jul 2026 09:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795265 For reassessment action initiated beyond three years from the end of the relevant assessment year, approval under section 151(ii) from the specified higher authority is a jurisdictional precondition. Approval by a Principal Commissioner after the period in which approval under section 151(i) was permitted renders the section 148A(d) order, section 148 notice and consequential reassessment void ab initio. Penalties under sections 270A and 271AAC(1) that arise solely from such reassessment proceedings cannot survive once the reassessment foundation is invalidated. Case-Laws Income Tax Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795265