Reassessment proceedings Section 147 –
Where notice under section 148 was issued not only in contravention of provisions of section 151 as sanction of concerned Specified Authority as prescribed i.e PCCIT was not obtained, but same was also time-barred as per provisions of section 149 as same was issued after three years, therefore, impugned notice issued under section 148 being void ab initio was liable to be quashed.