https://www.taxtmi.com/caselaws?id=460451 Reassessment proceedings were challenged on the ground that the notices under section 148, the section 148A(b) notice, the order dated 27.07.2022, and the consequential section 148 notice lacked valid approval under section 151 of the Income-tax Act, 1961. The validity of the approval was treated as a jurisdictional issue going to the root of the reassessment process, and the same question was noted as arising in other pending writ petitions. Pending further consideration, interim protection was granted and the reassessment proceedings were stayed until further directions. en-us Fri, 27 Jan 2023 00:00:00 +0530 Fri, 24 Jan 2025 19:48:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460451 Reassessment proceedings were challenged on the ground that the notices under section 148, the section 148A(b) notice, the order dated 27.07.2022, and the consequential section 148 notice lacked valid approval under section 151 of the Income-tax Act, 1961. The validity of the approval was treated as a jurisdictional issue going to the root of the reassessment process, and the same question was noted as arising in other pending writ petitions. Pending further consideration, interim protection was granted and the reassessment proceedings were stayed until further directions. Case-Laws Income Tax Fri, 27 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460451