https://www.taxtmi.com/caselaws?id=773527 ITAT Hyderabad quashed a notice issued under section 148 and the consequent final assessment order passed under section 147 read with section 144C(13). The tribunal held that the notice was invalid as it was issued by obtaining prior approval from the Commissioner of Income Tax (International Taxation)-2, Mumbai, which was not in accordance with section 151(ii) as applicable from April 1, 2021 onwards following the Taxation and Other Laws Amendment Act, 2021. The assessee's grounds were allowed. en-us Fri, 20 Jun 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773527 ITAT Hyderabad quashed a notice issued under section 148 and the consequent final assessment order passed under section 147 read with section 144C(13). The tribunal held that the notice was invalid as it was issued by obtaining prior approval from the Commissioner of Income Tax (International Taxation)-2, Mumbai, which was not in accordance with section 151(ii) as applicable from April 1, 2021 onwards following the Taxation and Other Laws Amendment Act, 2021. The assessee's grounds were allowed. Case-Laws Income Tax Fri, 20 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773527