https://www.taxtmi.com/caselaws?id=780358 ITAT DELHI - AT set aside reassessment proceedings for the assessment year where reopening occurred after more than three years, holding the notice u/s 148 and order u/s 148A(d) void ab initio because approval was granted by PCIT-7 instead of the statutory authorities required by s.151(ii) (PCCIT/CCIT or their statutory equivalents). Relying on Delhi HC precedent interpreting s.151, the Tribunal quashed the reopening for lack of competent approval and allowed the assessee's appeal. en-us Mon, 27 Oct 2025 00:00:00 +0530 Wed, 29 Oct 2025 08:16:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780358 ITAT DELHI - AT set aside reassessment proceedings for the assessment year where reopening occurred after more than three years, holding the notice u/s 148 and order u/s 148A(d) void ab initio because approval was granted by PCIT-7 instead of the statutory authorities required by s.151(ii) (PCCIT/CCIT or their statutory equivalents). Relying on Delhi HC precedent interpreting s.151, the Tribunal quashed the reopening for lack of competent approval and allowed the assessee's appeal. Case-Laws Income Tax Mon, 27 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780358