https://www.taxtmi.com/caselaws?id=797556 Reassessment notices issued more than three years after the end of the relevant assessment year require prior sanction from the higher authorities expressly specified in section 151(ii). Approval by a Principal Commissioner, rather than the prescribed Principal Chief Commissioner, Principal Director General, Chief Commissioner, or Director General, fails this jurisdictional condition. Consequently, the notice under section 148 and all consequential reassessment proceedings are void from inception. A delay caused by an accountant's absence due to a family medical emergency may be condoned where supported by an affidavit and shown to be unintentional and beyond the assessee's control. en-us Fri, 21 Aug 2026 00:00:00 +0530 Mon, 24 Aug 2026 08:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797556 Reassessment notices issued more than three years after the end of the relevant assessment year require prior sanction from the higher authorities expressly specified in section 151(ii). Approval by a Principal Commissioner, rather than the prescribed Principal Chief Commissioner, Principal Director General, Chief Commissioner, or Director General, fails this jurisdictional condition. Consequently, the notice under section 148 and all consequential reassessment proceedings are void from inception. A delay caused by an accountant's absence due to a family medical emergency may be condoned where supported by an affidavit and shown to be unintentional and beyond the assessee's control. Case-Laws Income Tax Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797556