https://www.taxtmi.com/caselaws?id=472566 Pre-1 April 2021 reassessment notices issued within four years, including under the applicable COVID-19 limitation extension, required sanction from the Joint Commissioner under section 151(2). Sanction by the Principal Commissioner, who was not the specified authority, created a jurisdictional defect because statutory approval requirements required strict compliance. The reassessment notice was therefore invalid, and the objection-disposal order, assessment order, demand notice, penalty-initiation notice and consequential proceedings were quashed. en-us Sat, 14 Feb 2026 00:00:00 +0530 Thu, 15 Oct 2026 19:04:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472566 Pre-1 April 2021 reassessment notices issued within four years, including under the applicable COVID-19 limitation extension, required sanction from the Joint Commissioner under section 151(2). Sanction by the Principal Commissioner, who was not the specified authority, created a jurisdictional defect because statutory approval requirements required strict compliance. The reassessment notice was therefore invalid, and the objection-disposal order, assessment order, demand notice, penalty-initiation notice and consequential proceedings were quashed. Case-Laws Income Tax Sat, 14 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472566