https://www.taxtmi.com/caselaws?id=800255 Prior approval for an order under Section 148A(d) and a reassessment notice must be obtained from the authority prescribed by the elapsed period from the end of the relevant assessment year. The temporary extension allowing approval by the authority applicable within three years, where that period expired during the 2020 relaxation regime, operated only until 30 June 2021. Approval obtained in July 2022 from a Principal Commissioner did not satisfy the requirement applicable after that period; approval from the higher authority under Section 151(ii) was required. Absence of approval from the statutorily competent authority invalidates the order, notice, and resulting reassessment proceedings. en-us Tue, 29 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800255 Prior approval for an order under Section 148A(d) and a reassessment notice must be obtained from the authority prescribed by the elapsed period from the end of the relevant assessment year. The temporary extension allowing approval by the authority applicable within three years, where that period expired during the 2020 relaxation regime, operated only until 30 June 2021. Approval obtained in July 2022 from a Principal Commissioner did not satisfy the requirement applicable after that period; approval from the higher authority under Section 151(ii) was required. Absence of approval from the statutorily competent authority invalidates the order, notice, and resulting reassessment proceedings. Case-Laws Income Tax Tue, 29 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800255