https://www.taxtmi.com/caselaws?id=470611 Reassessment initiated more than three years after the end of the relevant assessment year requires approval from the specified higher authority: the Principal Chief Commissioner or Principal Director General, or in their absence, the Chief Commissioner or Director General. Approval by a Principal Commissioner does not meet that requirement. The notes also state that limitation for issuing a reassessment notice must be calculated by applying the rules for deemed notices and excluding the time available for response to a notice under Section 148A(b). If the surviving period has expired, the reassessment notice and consequential proceedings are invalid. en-us Wed, 29 Apr 2026 00:00:00 +0530 Fri, 31 Jul 2026 19:03:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470611 Reassessment initiated more than three years after the end of the relevant assessment year requires approval from the specified higher authority: the Principal Chief Commissioner or Principal Director General, or in their absence, the Chief Commissioner or Director General. Approval by a Principal Commissioner does not meet that requirement. The notes also state that limitation for issuing a reassessment notice must be calculated by applying the rules for deemed notices and excluding the time available for response to a notice under Section 148A(b). If the surviving period has expired, the reassessment notice and consequential proceedings are invalid. Case-Laws Income Tax Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470611