https://www.taxtmi.com/caselaws?id=796336 Reassessment notices issued beyond three years from the end of the relevant assessment year require prior approval from the authority specified under Section 151(ii). Approval by a Principal Commissioner alone does not satisfy this mandatory jurisdictional requirement where approval from the Principal Chief Commissioner or other specified authority is required. A notice issued without such valid approval is without jurisdiction and must be invalidated. The stated analysis confirms that the reassessment notice was invalid for failure to obtain approval from the appropriate authority. en-us Fri, 12 Jun 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796336 Reassessment notices issued beyond three years from the end of the relevant assessment year require prior approval from the authority specified under Section 151(ii). Approval by a Principal Commissioner alone does not satisfy this mandatory jurisdictional requirement where approval from the Principal Chief Commissioner or other specified authority is required. A notice issued without such valid approval is without jurisdiction and must be invalidated. The stated analysis confirms that the reassessment notice was invalid for failure to obtain approval from the appropriate authority. Case-Laws Income Tax Fri, 12 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796336