For the relevant asst. yr. 2016-17, the time-limit of three years lapsed on 31st March, 2020, which falls between 20th March, 2020 and 31st March, 2021, during which provisions of TOLA would apply. Accordingly, the amended provisions under the Act r/w TOLA extended the time-limit for granting of approval under s. 151 till 30th June, 2021 by the specified authority. Since the notice under s. 148 and order under s. 148A(d) have been issued beyond the said period of three years from the end of the relevant assessment year, the case of the assessee fell within the provisions of s. 151(ii) of the amended law, whereby the specified authority for the grant of approval is the Principal Chief CIT, Principal Director General, Chief CIT or Director General. Contrary to this requirement, approval was obtained from the Principal CIT. Accordingly, since a proper sanction by the specified authority has not been obtained for the issue of a notice under s. 148 under the applicable provisions of law, said notice is invalid and bad in law. Reopening proceedings and the reassessment order passed thereafter are quashed. Followed.  UOI v. Rajeev Bansal (2024) 340 CTR 865 (SC)  (AY. 2016-17)