The Revenue issued a notice under section 148A(b) beyond three years from the end of the relevant assessment year after obtaining approval from the Principal Commissioner. The assessee challenged the proceedings on the ground that approval was required from the specified authority under section 151(ii). The High Court held that obtaining approval from the correct authority is a mandatory jurisdictional requirement and, since approval was obtained from an authority under section 151(i) instead of section 151(ii), the notice and consequential order were invalid. The Supreme Court dismissed the SLP and upheld the High Court’s decision. (AY. 2017-18)