https://www.taxtmi.com/caselaws?id=799127 For reassessment notices for assessment year 2015-16 governed by the pre-1 April 2021 regime, the extended limitation period under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 did not alter the prescribed sanctioning authority. Section 151(2) required prior satisfaction of the Joint Commissioner before issuing a notice under section 148. Approval by the Principal Commissioner could not replace that statutory requirement. A notice issued without sanction from the competent Joint Commissioner was invalid, rendering the consequential reassessment proceedings and assessment order null and void. en-us Wed, 05 Aug 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799127 For reassessment notices for assessment year 2015-16 governed by the pre-1 April 2021 regime, the extended limitation period under the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 did not alter the prescribed sanctioning authority. Section 151(2) required prior satisfaction of the Joint Commissioner before issuing a notice under section 148. Approval by the Principal Commissioner could not replace that statutory requirement. A notice issued without sanction from the competent Joint Commissioner was invalid, rendering the consequential reassessment proceedings and assessment order null and void. Case-Laws Income Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799127