https://www.taxtmi.com/caselaws?id=471552 Section 151 requires reassessment notices issued more than three years after the relevant assessment year to obtain prior approval from the Principal Chief Commissioner, Principal Director General, Chief Commissioner, or Director General. Approval by a Principal Commissioner does not fulfil this jurisdictional requirement. Consequently, a notice issued beyond that period without approval from the prescribed authority, and all consequential reassessment proceedings, are invalid. en-us Fri, 09 May 2025 00:00:00 +0530 Tue, 08 Sep 2026 19:18:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471552 Section 151 requires reassessment notices issued more than three years after the relevant assessment year to obtain prior approval from the Principal Chief Commissioner, Principal Director General, Chief Commissioner, or Director General. Approval by a Principal Commissioner does not fulfil this jurisdictional requirement. Consequently, a notice issued beyond that period without approval from the prescribed authority, and all consequential reassessment proceedings, are invalid. Case-Laws Income Tax Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471552