https://www.taxtmi.com/caselaws?id=798002 Under the post-1 April 2021 reassessment regime, the approving authority under Section 151 depends on the time elapsed from the end of the relevant assessment year. Where a Section 148 notice is issued after three years, Section 151(ii) requires prior approval from the Principal Chief Commissioner, Principal Director General, Chief Commissioner or Director General. Approval by the specified authority is a jurisdictional prerequisite. Approval by a Principal Commissioner after this period does not meet Section 151(ii); consequently, the reassessment notice and resulting reassessment order were invalid and quashed. en-us Wed, 05 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 08:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798002 Under the post-1 April 2021 reassessment regime, the approving authority under Section 151 depends on the time elapsed from the end of the relevant assessment year. Where a Section 148 notice is issued after three years, Section 151(ii) requires prior approval from the Principal Chief Commissioner, Principal Director General, Chief Commissioner or Director General. Approval by the specified authority is a jurisdictional prerequisite. Approval by a Principal Commissioner after this period does not meet Section 151(ii); consequently, the reassessment notice and resulting reassessment order were invalid and quashed. Case-Laws Income Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798002