https://www.taxtmi.com/caselaws?id=799667 Section 151 requires sanction from the statutorily designated PCCIT before a Section 148 reassessment notice issued beyond the prescribed period; approval by a PCIT does not cure the jurisdictional defect. Cash-deposit additions under Section 69A made in ex parte reassessment proceedings require an effective opportunity for the assessee to address the disputed deposits. Where neither the assessment nor the first appeal afforded that opportunity, the addition requires de novo adjudication after a reasonable hearing. en-us Wed, 16 Sep 2026 00:00:00 +0530 Fri, 25 Sep 2026 08:16:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799667 Section 151 requires sanction from the statutorily designated PCCIT before a Section 148 reassessment notice issued beyond the prescribed period; approval by a PCIT does not cure the jurisdictional defect. Cash-deposit additions under Section 69A made in ex parte reassessment proceedings require an effective opportunity for the assessee to address the disputed deposits. Where neither the assessment nor the first appeal afforded that opportunity, the addition requires de novo adjudication after a reasonable hearing. Case-Laws Income Tax Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799667