https://www.taxtmi.com/caselaws?id=459735 Bombay HC held that reassessment proceedings under Section 147 lacked validity due to improper sanction under Section 151. The petitioner, having filed substantive appeals, could raise contentions regarding illegality of Section 148 notices before appellate and revisionary authorities, citing precedents in Hexaware and Siemens cases. The court directed that pending proceedings before CIT(A) and revisionary authority should consider these legal positions. The impugned assessment order was stayed until appellate or revisionary proceedings conclude, with petitioner permitted to challenge notice validity based on established HC precedents. en-us Mon, 12 Aug 2024 00:00:00 +0530 Wed, 09 Jul 2025 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459735 Bombay HC held that reassessment proceedings under Section 147 lacked validity due to improper sanction under Section 151. The petitioner, having filed substantive appeals, could raise contentions regarding illegality of Section 148 notices before appellate and revisionary authorities, citing precedents in Hexaware and Siemens cases. The court directed that pending proceedings before CIT(A) and revisionary authority should consider these legal positions. The impugned assessment order was stayed until appellate or revisionary proceedings conclude, with petitioner permitted to challenge notice validity based on established HC precedents. Case-Laws Income Tax Mon, 12 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459735