https://www.taxtmi.com/caselaws?id=470273 Reassessment notices issued after the extended period under the relaxation legislation required sanction from the higher specified authority: the Principal Chief Commissioner or Principal Director General, or, in their absence, the Chief Commissioner or Director General. The Principal Commissioner's sanction was available only up to 30 June 2021. Because the notice was issued on 30 June 2022 with approval from the Principal Commissioner, the mandatory jurisdictional precondition was not met. The notice was therefore invalid for lack of approval by the competent authority. en-us Wed, 19 Mar 2025 00:00:00 +0530 Tue, 21 Jul 2026 19:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470273 Reassessment notices issued after the extended period under the relaxation legislation required sanction from the higher specified authority: the Principal Chief Commissioner or Principal Director General, or, in their absence, the Chief Commissioner or Director General. The Principal Commissioner's sanction was available only up to 30 June 2021. Because the notice was issued on 30 June 2022 with approval from the Principal Commissioner, the mandatory jurisdictional precondition was not met. The notice was therefore invalid for lack of approval by the competent authority. Case-Laws Income Tax Wed, 19 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470273