https://www.taxtmi.com/caselaws?id=795838 For reassessment notices issued more than three years after the relevant assessment year, Section 151 requires prior sanction from the Principal Chief Commissioner, Principal Director General, Chief Commissioner, or Director General, as applicable. Approval by a Principal Commissioner of Income Tax does not meet that statutory requirement. Consequently, reassessment proceedings initiated on such approval are invalid, and the resulting assessment order is liable to be quashed. en-us Fri, 10 Jul 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795838 For reassessment notices issued more than three years after the relevant assessment year, Section 151 requires prior sanction from the Principal Chief Commissioner, Principal Director General, Chief Commissioner, or Director General, as applicable. Approval by a Principal Commissioner of Income Tax does not meet that statutory requirement. Consequently, reassessment proceedings initiated on such approval are invalid, and the resulting assessment order is liable to be quashed. Case-Laws Income Tax Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795838