https://www.taxtmi.com/caselaws?id=470279 Reassessment proceedings initiated more than three years after the end of the relevant assessment year require approval under Section 151 from the Principal Chief Commissioner or Principal Director General, or, where absent, the Chief Commissioner or Director General. Approval of an order under Section 148A(d) and consequential Section 148 notice by a Principal Commissioner does not satisfy the prescribed statutory approval requirement. The notes state that such defective approval invalidates the reassessment proceedings, resulting in their quashing. en-us Fri, 28 Nov 2025 00:00:00 +0530 Tue, 21 Jul 2026 19:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470279 Reassessment proceedings initiated more than three years after the end of the relevant assessment year require approval under Section 151 from the Principal Chief Commissioner or Principal Director General, or, where absent, the Chief Commissioner or Director General. Approval of an order under Section 148A(d) and consequential Section 148 notice by a Principal Commissioner does not satisfy the prescribed statutory approval requirement. The notes state that such defective approval invalidates the reassessment proceedings, resulting in their quashing. Case-Laws Income Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470279