For reassessment proceedings initiated more than three years after the end of the relevant assessment year, sanction for reopening was required from a higher authority as specified under Section 151(ii) of the Income-tax Act, 1961. The sanction was, however, granted by the PCIT, an authority empowered to grant sanction under Section 151(i) only for cases initiated within three years. The High Court held that obtaining sanction from the correctly specified authority is a jurisdictional pre-requisite. As the sanction was granted by an authority who lacked the power to do so under section 151(ii), the Court quashed the entire reassessment proceedings for want of jurisdiction. (AY. 2016-17)