https://www.taxtmi.com/caselaws?id=796475 Reassessment initiated beyond three years from the end of assessment year 2016-17 required sanction under section 151(ii) from the Principal Chief Commissioner, Principal Director General, Chief Commissioner or Director General. Approval for the section 148A(d) order and section 148 notice was granted by the Principal Commissioner, who was not the prescribed authority. The defective sanction invalidated the reassessment initiation; the reassessment proceedings were therefore vitiated and quashed in favour of the assessee. en-us Thu, 01 Jan 2026 00:00:00 +0530 Thu, 06 Aug 2026 09:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796475 Reassessment initiated beyond three years from the end of assessment year 2016-17 required sanction under section 151(ii) from the Principal Chief Commissioner, Principal Director General, Chief Commissioner or Director General. Approval for the section 148A(d) order and section 148 notice was granted by the Principal Commissioner, who was not the prescribed authority. The defective sanction invalidated the reassessment initiation; the reassessment proceedings were therefore vitiated and quashed in favour of the assessee. Case-Laws Income Tax Thu, 01 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796475