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    <title>2025 (5) TMI 217 - ALLAHABAD HIGH COURT</title>
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    <description>HC analyzed the validity of reassessment notices under Section 148 of Income Tax Act. The court quashed prior orders rejecting objections and directed AO to allow fresh objections from petitioners. Relying on SC rulings in Rajeev Bansal and Ashish Agarwal, the HC mandated strict procedural compliance, emphasized petitioners&#039; rights to raise jurisdictional challenges, and invalidated time-barred orders. The decision reinforces procedural safeguards in tax reassessment proceedings.</description>
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      <description>HC analyzed the validity of reassessment notices under Section 148 of Income Tax Act. The court quashed prior orders rejecting objections and directed AO to allow fresh objections from petitioners. Relying on SC rulings in Rajeev Bansal and Ashish Agarwal, the HC mandated strict procedural compliance, emphasized petitioners&#039; rights to raise jurisdictional challenges, and invalidated time-barred orders. The decision reinforces procedural safeguards in tax reassessment proceedings.</description>
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