https://www.taxtmi.com/caselaws?id=798497 Approval for reassessment after expiry of the extended three-year period required sanction from the authority specified under Section 151(ii). The relaxation period under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 permitted approval under Section 151(i) only until 30 June 2021. Consequently, approval by the Principal Commissioner under Section 151(i) for an order under Section 148A(d) and notice under Section 148 issued on 29 July 2022 did not meet the statutory requirement. The reassessment revival was therefore without jurisdiction. en-us Tue, 01 Sep 2026 00:00:00 +0530 Tue, 08 Sep 2026 08:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798497 Approval for reassessment after expiry of the extended three-year period required sanction from the authority specified under Section 151(ii). The relaxation period under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 permitted approval under Section 151(i) only until 30 June 2021. Consequently, approval by the Principal Commissioner under Section 151(i) for an order under Section 148A(d) and notice under Section 148 issued on 29 July 2022 did not meet the statutory requirement. The reassessment revival was therefore without jurisdiction. Case-Laws Income Tax Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798497