The AO issued a notice under section 148 of the Act beyond a period of 4 years after obtaining sanction from the Joint Commissioner as per section 151(2) instead of Pr. CCIT or PCIT as per section 151(1) of the Act. The High Court held that without the sanction of a competent authority, there is a jurisdictional error in the issuance of notice under section 148 and hence the assessment order and the impugned order under section 148 are quashed.  (AY 2015-16)