https://www.taxtmi.com/caselaws?id=470354 For reassessment notices issued after three years from the end of the relevant assessment year, Section 151(ii), as applicable at the time, required prior approval from the Principal Chief Commissioner, Principal Director General, Chief Commissioner or Director General. Approval by a Principal Commissioner did not meet that statutory requirement. The proviso effective from 1 April 2023, allowing exclusion of time granted under Section 148A(b), did not operate retrospectively. Consequently, the Section 148 notice and resulting reassessment lacked valid jurisdiction and were quashed. en-us Wed, 25 Mar 2026 00:00:00 +0530 Thu, 23 Jul 2026 20:51:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470354 For reassessment notices issued after three years from the end of the relevant assessment year, Section 151(ii), as applicable at the time, required prior approval from the Principal Chief Commissioner, Principal Director General, Chief Commissioner or Director General. Approval by a Principal Commissioner did not meet that statutory requirement. The proviso effective from 1 April 2023, allowing exclusion of time granted under Section 148A(b), did not operate retrospectively. Consequently, the Section 148 notice and resulting reassessment lacked valid jurisdiction and were quashed. Case-Laws Income Tax Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470354