https://www.taxtmi.com/caselaws?id=471008 Reassessment notices issued more than three years after the end of the relevant assessment year require approval from the Principal Chief Commissioner, Principal Director General, Chief Commissioner or Director General. Approval from a Principal Commissioner does not satisfy this mandatory jurisdictional condition for notices issued after that period. Consequently, reassessment proceedings initiated with only such approval lack jurisdiction, and the reassessment notice and consequential reassessment are liable to be quashed. en-us Fri, 25 Jul 2025 00:00:00 +0530 Mon, 17 Aug 2026 22:08:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471008 Reassessment notices issued more than three years after the end of the relevant assessment year require approval from the Principal Chief Commissioner, Principal Director General, Chief Commissioner or Director General. Approval from a Principal Commissioner does not satisfy this mandatory jurisdictional condition for notices issued after that period. Consequently, reassessment proceedings initiated with only such approval lack jurisdiction, and the reassessment notice and consequential reassessment are liable to be quashed. Case-Laws Income Tax Fri, 25 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471008