https://www.taxtmi.com/caselaws?id=798236 Section 151(ii) requires reassessment notices issued after three years from the end of the relevant assessment year to receive prior approval from the Principal Chief Commissioner or Chief Commissioner. For assessment year 2016-17, a notice and an order under Section 148A(d) issued in July 2022 were approved by the Principal Commissioner. Even after accounting for the TOLA extension, approval by that authority did not satisfy Section 151(ii). The defect concerned jurisdiction to issue the reassessment notice, rendering the notice invalid and preventing the consequential reassessment proceedings and assessment from surviving. en-us Mon, 31 Aug 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798236 Section 151(ii) requires reassessment notices issued after three years from the end of the relevant assessment year to receive prior approval from the Principal Chief Commissioner or Chief Commissioner. For assessment year 2016-17, a notice and an order under Section 148A(d) issued in July 2022 were approved by the Principal Commissioner. Even after accounting for the TOLA extension, approval by that authority did not satisfy Section 151(ii). The defect concerned jurisdiction to issue the reassessment notice, rendering the notice invalid and preventing the consequential reassessment proceedings and assessment from surviving. Case-Laws Income Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798236