https://www.taxtmi.com/caselaws?id=472202 Reassessment initiation under the post-1 April 2021 regime must comply with the notified faceless procedure. Notices issued by a jurisdictional Assessing Officer outside that procedure are treated as jurisdictionally defective and liable to be quashed. For notices issued more than three years after the relevant assessment year, Section 151(ii) requires sanction from the Principal Chief Commissioner or Principal Director General; approval solely from a Principal Commissioner is insufficient. Invalid initiation on either ground renders the consequential reassessment void ab initio. en-us Fri, 28 Nov 2025 00:00:00 +0530 Fri, 02 Oct 2026 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472202 Reassessment initiation under the post-1 April 2021 regime must comply with the notified faceless procedure. Notices issued by a jurisdictional Assessing Officer outside that procedure are treated as jurisdictionally defective and liable to be quashed. For notices issued more than three years after the relevant assessment year, Section 151(ii) requires sanction from the Principal Chief Commissioner or Principal Director General; approval solely from a Principal Commissioner is insufficient. Invalid initiation on either ground renders the consequential reassessment void ab initio. Case-Laws Income Tax Fri, 28 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472202