https://www.taxtmi.com/caselaws?id=471930 Reassessment notices issued more than three years after the end of the relevant assessment year require prior approval from the senior authorities prescribed for that period. Approval by a Principal Commissioner does not satisfy this requirement where the statute requires approval from a Principal Chief Commissioner, Principal Director General, Chief Commissioner, or Director General. A statutory defect in approval by an incompetent authority cannot be cured by the provision validating technical defects. Consequently, the notice and reassessment lack jurisdiction, and a penalty founded solely on that reassessment cannot survive. en-us Wed, 15 Jul 2026 00:00:00 +0530 Wed, 23 Sep 2026 21:34:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471930 Reassessment notices issued more than three years after the end of the relevant assessment year require prior approval from the senior authorities prescribed for that period. Approval by a Principal Commissioner does not satisfy this requirement where the statute requires approval from a Principal Chief Commissioner, Principal Director General, Chief Commissioner, or Director General. A statutory defect in approval by an incompetent authority cannot be cured by the provision validating technical defects. Consequently, the notice and reassessment lack jurisdiction, and a penalty founded solely on that reassessment cannot survive. Case-Laws Income Tax Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471930