https://www.taxtmi.com/caselaws?id=780140 ITAT (Hyderabad) held reopening of assessments for A.Y. 2014-15 to 2018-19 invalid: sanction was mechanical and mandatory conditions of s.149(1)(b) were not satisfied, rendering notices u/s 148 and assess-ment reopening liable to be quashed. Further, a subsequent notice u/s 148 issued after proceedings initiated earlier (notice u/s 148 dated 18/03/2023) had been dropped; absent new material or change in facts and where dropping was not beyond AO's control, the AO could not reinitiate proceedings on the same material, so the fresh initiation was also invalid. en-us Wed, 24 Sep 2025 00:00:00 +0530 Wed, 15 Oct 2025 17:06:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780140 ITAT (Hyderabad) held reopening of assessments for A.Y. 2014-15 to 2018-19 invalid: sanction was mechanical and mandatory conditions of s.149(1)(b) were not satisfied, rendering notices u/s 148 and assess-ment reopening liable to be quashed. Further, a subsequent notice u/s 148 issued after proceedings initiated earlier (notice u/s 148 dated 18/03/2023) had been dropped; absent new material or change in facts and where dropping was not beyond AO's control, the AO could not reinitiate proceedings on the same material, so the fresh initiation was also invalid. Case-Laws Income Tax Wed, 24 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780140