As per case facts, an initial notice for reassessment of income for a past assessment year was issued under Section 148 of the Income Tax Act, 1961. This notice, issued ... after three years, required prior approval from a specified authority. The approval was obtained from the Principal Commissioner of Income Tax, but the petitioner argued that, according to the amended provisions of Section 151 of the Act, the correct approving authority should have been the Principal Chief Commissioner of Income Tax. The petitioner appealed to the High Court challenging the validity of the reassessment notice and subsequent proceedings due to this jurisdictional defect. The question arose whether a reassessment notice issued with approval from an incorrect authority, as per the amended Section 151, renders the notice without jurisdiction. Finally, the High Court, citing the Supreme Court's judgment in Union of India and others Vs. Rajeev Bansal, ruled that non-compliance with the strict approval requirements of Section 151 affects the Assessing Officer's jurisdiction, thereby allowing the writ petition and setting aside the notice and subsequent proceedings.