https://www.taxtmi.com/caselaws?id=796162 Under the post-1 April 2021 reassessment regime, prior approval for a reassessment notice depends on the time elapsed from the end of the relevant assessment year. Once more than three years have elapsed, Section 151 requires sanction from the prescribed higher specified authority rather than a Principal Commissioner. Approval by an authority lacking that prescribed competence renders the reassessment notice invalid and undermines the consequential reassessment proceedings. en-us Wed, 03 Jun 2026 00:00:00 +0530 Sat, 01 Aug 2026 08:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796162 Under the post-1 April 2021 reassessment regime, prior approval for a reassessment notice depends on the time elapsed from the end of the relevant assessment year. Once more than three years have elapsed, Section 151 requires sanction from the prescribed higher specified authority rather than a Principal Commissioner. Approval by an authority lacking that prescribed competence renders the reassessment notice invalid and undermines the consequential reassessment proceedings. Case-Laws Income Tax Wed, 03 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796162