https://www.taxtmi.com/caselaws?id=471482 Reassessment notices issued more than three years after the relevant assessment year require prior sanction from the specified senior authority under section 151(ii) of the Income-tax Act, 1961. Approval by a Principal Commissioner does not meet this jurisdictional requirement where sanction must come from the Principal Chief Commissioner, Principal Director General, Chief Commissioner, or Director General. Absence of approval from the prescribed authority invalidates the notice under section 148, the order under section 148A(d), and the consequential reassessment as void ab initio. en-us Mon, 09 Mar 2026 00:00:00 +0530 Thu, 03 Sep 2026 18:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471482 Reassessment notices issued more than three years after the relevant assessment year require prior sanction from the specified senior authority under section 151(ii) of the Income-tax Act, 1961. Approval by a Principal Commissioner does not meet this jurisdictional requirement where sanction must come from the Principal Chief Commissioner, Principal Director General, Chief Commissioner, or Director General. Absence of approval from the prescribed authority invalidates the notice under section 148, the order under section 148A(d), and the consequential reassessment as void ab initio. Case-Laws Income Tax Mon, 09 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471482