https://www.taxtmi.com/caselaws?id=450370 HC held reassessment proceedings invalid and quashed the notice under s.148 and the order under s.148A(d). The AO failed to grant the mandatory minimum seven days to reply to the s.148A(b) notice, and the approving authority (PCIT) granted approval before the s.148A(b) notice was digitally signed and before the s.148A(d) order was passed, rendering the issuance without jurisdiction and contrary to statutory requirements. Decision in favor of the assessee. en-us Mon, 19 Feb 2024 00:00:00 +0530 Mon, 01 Sep 2025 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450370 HC held reassessment proceedings invalid and quashed the notice under s.148 and the order under s.148A(d). The AO failed to grant the mandatory minimum seven days to reply to the s.148A(b) notice, and the approving authority (PCIT) granted approval before the s.148A(b) notice was digitally signed and before the s.148A(d) order was passed, rendering the issuance without jurisdiction and contrary to statutory requirements. Decision in favor of the assessee. Case-Laws Income Tax Mon, 19 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450370