https://www.taxtmi.com/caselaws?id=767016 ITAT Delhi held that validity of reassessment proceedings can be examined during appellate proceedings against orders passed under section 263. The tribunal found that a notice dispatched on 01/04/2021 should have been treated as notice under section 148A(b) with proper procedures followed. Since the assessment officer proceeded under section 148 read with section 144B without following prescribed procedures under section 148A, the reassessment order was held invalid. Consequently, the revisionary order under section 263 was quashed, and the assessee's appeal was allowed. en-us Wed, 05 Mar 2025 00:00:00 +0530 Sat, 08 Mar 2025 08:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767016 ITAT Delhi held that validity of reassessment proceedings can be examined during appellate proceedings against orders passed under section 263. The tribunal found that a notice dispatched on 01/04/2021 should have been treated as notice under section 148A(b) with proper procedures followed. Since the assessment officer proceeded under section 148 read with section 144B without following prescribed procedures under section 148A, the reassessment order was held invalid. Consequently, the revisionary order under section 263 was quashed, and the assessee's appeal was allowed. Case-Laws Income Tax Wed, 05 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767016