https://www.taxtmi.com/caselaws?id=463787 HC held the sanction for reassessment was improper-sanction should have been under s.151(ii) not s.151(i)-and is therefore invalid. Consequently the reassessment notice issued on that invalid sanction is quashed, and any assessment orders predicated on that notice are also quashed. All consequential notices or demands issued under ss.156 or 271 of the Act arising from the flawed proceedings are likewise quashed. en-us Wed, 04 Oct 2023 00:00:00 +0530 Tue, 16 Sep 2025 13:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463787 HC held the sanction for reassessment was improper-sanction should have been under s.151(ii) not s.151(i)-and is therefore invalid. Consequently the reassessment notice issued on that invalid sanction is quashed, and any assessment orders predicated on that notice are also quashed. All consequential notices or demands issued under ss.156 or 271 of the Act arising from the flawed proceedings are likewise quashed. Case-Laws Income Tax Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463787