https://www.taxtmi.com/caselaws?id=781091 ITAT, Delhi (AT) held the notice issued under section 148 was invalid for failure to obtain the prior approval required by section 151(ii) of the amended regime. Following higher-court precedent, the tribunal quashed the section 148 notice dated 30.07.2022 for AY 2017-18 and set aside the reassessment order based on that notice. Appeal by the assessee allowed; reassessment proceedings dismissed for non-compliance with statutory approval requirement. en-us Tue, 07 Oct 2025 00:00:00 +0530 Tue, 11 Nov 2025 08:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781091 ITAT, Delhi (AT) held the notice issued under section 148 was invalid for failure to obtain the prior approval required by section 151(ii) of the amended regime. Following higher-court precedent, the tribunal quashed the section 148 notice dated 30.07.2022 for AY 2017-18 and set aside the reassessment order based on that notice. Appeal by the assessee allowed; reassessment proceedings dismissed for non-compliance with statutory approval requirement. Case-Laws Income Tax Tue, 07 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781091