https://www.taxtmi.com/caselaws?id=347900 The Tribunal found that the reassessment proceedings were invalid as the notice under section 148 was issued without proper approval under section 151 of the Income Tax Act. Consequently, the orders of the Assessing Officer and CIT(A) were quashed, and the appellant's appeal was allowed. The judgment emphasized the importance of adhering to procedural requirements and ensuring the legality of the jurisdiction assumed by the Assessing Officer. en-us Mon, 04 Sep 2017 00:00:00 +0530 Wed, 13 Sep 2017 08:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347900 The Tribunal found that the reassessment proceedings were invalid as the notice under section 148 was issued without proper approval under section 151 of the Income Tax Act. Consequently, the orders of the Assessing Officer and CIT(A) were quashed, and the appellant's appeal was allowed. The judgment emphasized the importance of adhering to procedural requirements and ensuring the legality of the jurisdiction assumed by the Assessing Officer. Case-Laws Income Tax Mon, 04 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347900