https://www.taxtmi.com/article/detailed?id=12793 Reassessment notices and proceedings under the Income Tax Act can be challenged where issuing officers lack jurisdiction, notices are vague or non specific, or proceedings are unsupported by tangible, new and relevant material not disclosed to the assessee. Further defects include lack of independent application of mind by officers or approving authorities, mechanical or hasty approvals, change of opinion despite relevant information being on record, and failure to authenticate notices and approvals on the department's portal; such infirmities can form early, pleaded grounds of appeal. en-us Tue, 16 Jul 2024 16:54:10 +0530 Tue, 16 Jul 2024 16:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12793 Reassessment notices and proceedings under the Income Tax Act can be challenged where issuing officers lack jurisdiction, notices are vague or non specific, or proceedings are unsupported by tangible, new and relevant material not disclosed to the assessee. Further defects include lack of independent application of mind by officers or approving authorities, mechanical or hasty approvals, change of opinion despite relevant information being on record, and failure to authenticate notices and approvals on the department's portal; such infirmities can form early, pleaded grounds of appeal. Articles Income Tax Tue, 16 Jul 2024 16:54:10 +0530 https://www.taxtmi.com/article/detailed?id=12793