https://www.taxtmi.com/caselaws?id=470661 For reassessment notices issued after three years from the end of the relevant assessment year, the competent sanctioning authority must be identified as of the notice date. Approval for an earlier show-cause notice does not replace the distinct statutory approval required for the reassessment notice and resulting assessment order. Where approval was obtained from the Principal Commissioner rather than the Principal Chief Commissioner, the reassessment notice was invalid and the assessment based on it was liable to be quashed. en-us Mon, 23 Mar 2026 00:00:00 +0530 Mon, 03 Aug 2026 19:04:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470661 For reassessment notices issued after three years from the end of the relevant assessment year, the competent sanctioning authority must be identified as of the notice date. Approval for an earlier show-cause notice does not replace the distinct statutory approval required for the reassessment notice and resulting assessment order. Where approval was obtained from the Principal Commissioner rather than the Principal Chief Commissioner, the reassessment notice was invalid and the assessment based on it was liable to be quashed. Case-Laws Income Tax Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470661