https://www.taxtmi.com/caselaws?id=471945 Reassessment notices issued more than three years after the relevant assessment year require prior approval from the senior authorities specified in Section 151(ii); approval by a Principal Commissioner is insufficient and deprives the proceedings of jurisdiction. The period for responding under Section 148A(b) cannot be retrospectively excluded from the three-year calculation under a later proviso without express legislative intent. Jurisdictional objections may be admitted as additional grounds where they arise on the existing record and require no new facts. Business disruption, illness and financial hardship can establish sufficient cause for delay. en-us Wed, 05 Aug 2026 00:00:00 +0530 Thu, 24 Sep 2026 13:54:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471945 Reassessment notices issued more than three years after the relevant assessment year require prior approval from the senior authorities specified in Section 151(ii); approval by a Principal Commissioner is insufficient and deprives the proceedings of jurisdiction. The period for responding under Section 148A(b) cannot be retrospectively excluded from the three-year calculation under a later proviso without express legislative intent. Jurisdictional objections may be admitted as additional grounds where they arise on the existing record and require no new facts. Business disruption, illness and financial hardship can establish sufficient cause for delay. Case-Laws Income Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471945