https://www.taxtmi.com/caselaws?id=800022 Reassessment for Assessment Year 2017-18 initiated more than three years after the end of the relevant year required approval under section 151(ii) from the Principal Chief Commissioner, Principal Director General, Chief Commissioner, or Director General, as applicable. Approval by the Principal Commissioner was not granted by the specified authority for that elapsed period. The resulting order under section 148A(d), notice under section 148, and consequential reassessment proceedings were therefore invalid and liable to be quashed. en-us Tue, 22 Sep 2026 00:00:00 +0530 Wed, 30 Sep 2026 08:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800022 Reassessment for Assessment Year 2017-18 initiated more than three years after the end of the relevant year required approval under section 151(ii) from the Principal Chief Commissioner, Principal Director General, Chief Commissioner, or Director General, as applicable. Approval by the Principal Commissioner was not granted by the specified authority for that elapsed period. The resulting order under section 148A(d), notice under section 148, and consequential reassessment proceedings were therefore invalid and liable to be quashed. Case-Laws Income Tax Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800022