The assessee challenged the reassessment proceedings on the ground that

since more than three years had elapsed from the end of assessment year 2016-17, only the Principal Chief Commissioner (PCCIT) had the authority to grant approval for reassessment. The sanction was instead granted by the Principal Commissioner of Income Tax (PCIT), making the reassessment action invalid.High Court  allowed the petition and quashed the reasssessmeent notice. (AY. 2016-17)