https://www.taxtmi.com/caselaws?id=802314 Under the substituted reassessment regime, Section 151 requires prior approval from the specified authority. Where more than three years have elapsed from the end of the relevant assessment year, approval must come from the higher authority specified in Section 151(ii), rather than the Principal Commissioner. Approval from a different authority does not confer reassessment jurisdiction, affecting the Section 148A order, the Section 148 notice and the consequential reassessment order. en-us Mon, 05 Oct 2026 00:00:00 +0530 Wed, 04 Nov 2026 08:42:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802314 Under the substituted reassessment regime, Section 151 requires prior approval from the specified authority. Where more than three years have elapsed from the end of the relevant assessment year, approval must come from the higher authority specified in Section 151(ii), rather than the Principal Commissioner. Approval from a different authority does not confer reassessment jurisdiction, affecting the Section 148A order, the Section 148 notice and the consequential reassessment order. Case-Laws Income Tax Mon, 05 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802314