https://www.taxtmi.com/caselaws?id=471321 Reassessment notices issued more than three years after the end of the relevant assessment year require prior approval from the authorities specified under section 151(ii): the Principal Chief Commissioner, Principal Director General, Chief Commissioner, or Director General. Approval by a Principal Commissioner does not meet this mandatory jurisdictional requirement. Consequently, a notice under section 148 issued with such approval is invalid, and the consequential reassessment order under section 147 is liable to be quashed. en-us Fri, 04 Apr 2025 00:00:00 +0530 Sat, 29 Aug 2026 14:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471321 Reassessment notices issued more than three years after the end of the relevant assessment year require prior approval from the authorities specified under section 151(ii): the Principal Chief Commissioner, Principal Director General, Chief Commissioner, or Director General. Approval by a Principal Commissioner does not meet this mandatory jurisdictional requirement. Consequently, a notice under section 148 issued with such approval is invalid, and the consequential reassessment order under section 147 is liable to be quashed. Case-Laws Income Tax Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471321