https://www.taxtmi.com/caselaws?id=471990 Limitation for reassessment under section 149 and valid sanction under section 151 are mandatory jurisdictional conditions. For AYs 2013-14 and 2014-15, the surviving period after exclusion of the response period and the minimum extension had expired before notices were issued; for AY 2015-16, the relaxation scheme did not preserve action initiated from 1 April 2021. For AYs 2016-17 and 2017-18, reassessment initiated more than three years after year-end required approval from the authority specified under section 151(ii). Approval from an authority other than the prescribed authority invalidated jurisdiction, leaving the merits of additions unadjudicated. en-us Tue, 15 Apr 2025 00:00:00 +0530 Fri, 25 Sep 2026 20:15:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471990 Limitation for reassessment under section 149 and valid sanction under section 151 are mandatory jurisdictional conditions. For AYs 2013-14 and 2014-15, the surviving period after exclusion of the response period and the minimum extension had expired before notices were issued; for AY 2015-16, the relaxation scheme did not preserve action initiated from 1 April 2021. For AYs 2016-17 and 2017-18, reassessment initiated more than three years after year-end required approval from the authority specified under section 151(ii). Approval from an authority other than the prescribed authority invalidated jurisdiction, leaving the merits of additions unadjudicated. Case-Laws Income Tax Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471990