https://www.taxtmi.com/caselaws?id=774599 Reassessment proceedings must comply with statutory safeguards of due notice and valid approval. For AY 2016-17, the record did not establish proper service of notice or a finding of due notice, so the matter was remanded to the CIT(A) for fresh adjudication after hearing. For AY 2017-18, the reassessment was initiated after three years from the end of the assessment year, triggering section 151 approval by the competent higher authority; approval by the Principal Commissioner was insufficient, creating a jurisdictional defect. The reassessment was therefore quashed. en-us Wed, 09 Jul 2025 00:00:00 +0530 Fri, 11 Jul 2025 08:39:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774599 Reassessment proceedings must comply with statutory safeguards of due notice and valid approval. For AY 2016-17, the record did not establish proper service of notice or a finding of due notice, so the matter was remanded to the CIT(A) for fresh adjudication after hearing. For AY 2017-18, the reassessment was initiated after three years from the end of the assessment year, triggering section 151 approval by the competent higher authority; approval by the Principal Commissioner was insufficient, creating a jurisdictional defect. The reassessment was therefore quashed. Case-Laws Income Tax Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774599