https://www.taxtmi.com/caselaws?id=798749 Reassessment initiated more than three years after the relevant assessment year requires approval under section 151(ii) from the Principal Chief Commissioner, Principal Director General, Chief Commissioner or Director General. Approval by a Principal Commissioner is not approval by the specified authority. This defect affects the Assessing Officer's jurisdiction and is not a curable procedural irregularity. Consequently, an invalid approval vitiates the order under section 148A(d), the notice under section 148, the reassessment proceedings and the reassessment order. en-us Tue, 08 Sep 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798749 Reassessment initiated more than three years after the relevant assessment year requires approval under section 151(ii) from the Principal Chief Commissioner, Principal Director General, Chief Commissioner or Director General. Approval by a Principal Commissioner is not approval by the specified authority. This defect affects the Assessing Officer's jurisdiction and is not a curable procedural irregularity. Consequently, an invalid approval vitiates the order under section 148A(d), the notice under section 148, the reassessment proceedings and the reassessment order. Case-Laws Income Tax Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798749