https://www.taxtmi.com/caselaws?id=779631 ITAT Delhi (AT) held that following a binding decision of the jurisdictional HC, a reopening notice under section 148 issued by the Junior Assessing Officer after Finance Act, 2021 is invalid. The Tribunal quashed the section 148 notice, finding the JAO's assumption of jurisdiction unlawful, which vitiates the reassessment proceedings. The ITAT proceeded in conformity with the HC precedent and directed that reassessment initiated on the basis of the JAO's notice cannot stand. en-us Tue, 30 Sep 2025 00:00:00 +0530 Thu, 09 Oct 2025 08:54:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779631 ITAT Delhi (AT) held that following a binding decision of the jurisdictional HC, a reopening notice under section 148 issued by the Junior Assessing Officer after Finance Act, 2021 is invalid. The Tribunal quashed the section 148 notice, finding the JAO's assumption of jurisdiction unlawful, which vitiates the reassessment proceedings. The ITAT proceeded in conformity with the HC precedent and directed that reassessment initiated on the basis of the JAO's notice cannot stand. Case-Laws Income Tax Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779631