Held, that as per section 151 of the Income-tax Act, 1961, and considering the fact that the reopening of the case was occurring after a lapse of more than three years, the appropriate authority for issuance of the notice under sections 148 and 148A(b) of the Act should have been either the Principal Chief Commissioner or Principal Director General, or in their absence, the Chief Commissioner or Director General, instead of the Principal Commissioner of Income-tax, who did not fall within the specified authorities outlined in section 151 of the Act. Hence the notice of reassessment dated May 26, 2022 and July 30, 2022 and the order dated July 30, 2022, for the assessment year 2017-18 is  quashed. (AY.2017-18)