https://www.taxtmi.com/caselaws?id=471479 Reassessment initiated more than three years after the relevant assessment year requires prior approval under section 151(ii) from the Principal Chief Commissioner, Principal Director General, Chief Commissioner or Director General before an order under section 148A(d) and notice under section 148 can be issued. Approval by a Principal Commissioner, who falls within section 151(i), does not meet that jurisdictional requirement. This defect cannot be validated under section 292B, rendering the section 148A(d) order, reassessment notice and consequential proceedings invalid. en-us Tue, 03 Feb 2026 00:00:00 +0530 Thu, 03 Sep 2026 18:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471479 Reassessment initiated more than three years after the relevant assessment year requires prior approval under section 151(ii) from the Principal Chief Commissioner, Principal Director General, Chief Commissioner or Director General before an order under section 148A(d) and notice under section 148 can be issued. Approval by a Principal Commissioner, who falls within section 151(i), does not meet that jurisdictional requirement. This defect cannot be validated under section 292B, rendering the section 148A(d) order, reassessment notice and consequential proceedings invalid. Case-Laws Income Tax Tue, 03 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471479