https://www.taxtmi.com/caselaws?id=796310 A reassessment notice issued after three years from the end of the relevant assessment year required prior sanction under Section 151 from the specified higher authority. For AY 2018-19, approval by the Principal Commissioner did not meet that requirement, as the provision required approval from the Principal Chief Commissioner, Principal Director General, Chief Commissioner, or Director General. Section 292BC, inserted subsequently, does not cure approval granted by an authority other than the one prescribed. The note states that the defective jurisdictional approval rendered the reassessment invalid and liable to be quashed. en-us Fri, 10 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796310 A reassessment notice issued after three years from the end of the relevant assessment year required prior sanction under Section 151 from the specified higher authority. For AY 2018-19, approval by the Principal Commissioner did not meet that requirement, as the provision required approval from the Principal Chief Commissioner, Principal Director General, Chief Commissioner, or Director General. Section 292BC, inserted subsequently, does not cure approval granted by an authority other than the one prescribed. The note states that the defective jurisdictional approval rendered the reassessment invalid and liable to be quashed. Case-Laws Income Tax Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796310