An order under section 148A(d) and a notice under section 148 of the Income-tax Act, 1961, were issued on 22.04.2022. Since this was more than three years after the end of the relevant assessment year, section 151(ii) of the Act mandated that sanction must be from the PCCIT. However, the sanction was admittedly granted by the PCIT. The High Court held that the sanction was invalid due to lack of jurisdiction by the sanctioning authority. Consequently, the impugned order and notice were quashed and set aside. (AY. 2018-19)