The notice under section 148 along with order passed under section 148A(d) has been issued on 22 July 2022 after obtaining approval of Principal Commissioner of Income-tax, Central-1. The sanction of notice has not been given by the specified authority in accordance with the law existing when sanction was obtained and where the AO has issued the reopening of notice beyond the period of three years, then such notice is invalid and deserves to be quashed. Accordingly, the notice u/s.148 is quashed and consequently, the entire reopening and re-assessment order is also quashed. (ITA No. 2884/Mum/2023 & Co. No. 120/M/2023, dt. 09/05/2024)(AY. 2017-18)