https://www.taxtmi.com/caselaws?id=470279 For reassessment initiated after three years from the end of the relevant assessment year, an order under Section 148A(d) and the consequential notice under Section 148 require prior approval from the Principal Chief Commissioner or Principal Director General, or, where absent, the Chief Commissioner or Director General. Approval by a Principal Commissioner does not satisfy the specified-authority requirement under Section 151. Consequently, reassessment for Assessment Year 2016-17 based on such approval was invalid and was quashed in favour of the assessee. 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 For reassessment initiated after three years from the end of the relevant assessment year, an order under Section 148A(d) and the consequential notice under Section 148 require prior approval from the Principal Chief Commissioner or Principal Director General, or, where absent, the Chief Commissioner or Director General. Approval by a Principal Commissioner does not satisfy the specified-authority requirement under Section 151. Consequently, reassessment for Assessment Year 2016-17 based on such approval was invalid and was quashed in favour of the assessee. Case-Laws Income Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470279