https://www.taxtmi.com/caselaws?id=796885 For reassessment notices issued after four years from the end of the relevant assessment year, Section 151(1) requires prior sanction from the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner. Approval obtained only from an Additional Commissioner does not satisfy this mandatory jurisdictional requirement. Consequently, a reassessment notice issued for assessment year 2015-16 after the four-year period on the basis of such approval was invalid, and the resulting reassessment order was vitiated. en-us Wed, 05 Aug 2026 00:00:00 +0530 Wed, 12 Aug 2026 08:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796885 For reassessment notices issued after four years from the end of the relevant assessment year, Section 151(1) requires prior sanction from the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner or Commissioner. Approval obtained only from an Additional Commissioner does not satisfy this mandatory jurisdictional requirement. Consequently, a reassessment notice issued for assessment year 2015-16 after the four-year period on the basis of such approval was invalid, and the resulting reassessment order was vitiated. Case-Laws Income Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796885