Post-search reassessment jurisdiction requires a section 148 notice; scrutiny selection and later approval cannot validate an invalid assessment.

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....Post-search reassessment for assessment years preceding a search initiated after 31 March 2021 must be commenced under the reassessment framework in sections 147 and 148. Explanation 2(i) to section 148 deems such a search to be information suggesting income escapement, while exemption from the preliminary procedure under section 148A in specified search cases does not remove the mandatory section 148 notice. Compulsory scrutiny selection and a notice under section 143(2) issued under administrative guidelines cannot confer reassessment jurisdiction. Later approval or taxpayer participation cannot cure a jurisdictional defect caused by failure to issue the required notice.....