Authorities for Reassessment and Reopening Cases Specified u/ss 148, 148A, and 151 of Income Tax Act. https://www.taxtmi.com/highlights?id=68105 Provisions relating to reassessment proceedings - Specified Authority in case of (i) grant of approval u/s 148 & 148A shall be the PCIT/CCIT (ii) In case of re-opening of case shall be shall be the PCCIT/CCIT/PDGIT/DGIT as per section 151. Also, for determining specified authorith any extended period u/s 149 shall be excluded for issuance of notice u/s 148. en-us Sat, 04 Feb 2023 12:53:34 +0530 Sat, 04 Feb 2023 13:38:35 +0530 TaxTMI RSS Generator Authorities for Reassessment and Reopening Cases Specified u/ss 148, 148A, and 151 of Income Tax Act. https://www.taxtmi.com/highlights?id=68105 Provisions relating to reassessment proceedings - Specified Authority in case of (i) grant of approval u/s 148 & 148A shall be the PCIT/CCIT (ii) In case of re-opening of case shall be shall be the PCCIT/CCIT/PDGIT/DGIT as per section 151. Also, for determining specified authorith any extended period u/s 149 shall be excluded for issuance of notice u/s 148. Highlights Income Tax Sat, 04 Feb 2023 12:53:34 +0530 https://www.taxtmi.com/highlights?id=68105