https://www.taxtmi.com/caselaws?id=781351 HC held that reassessment proceedings begun by a notice digitally signed on 1 Apr 2021 cannot proceed under the unamended Section 148 and such notices shall be treated as issued under substituted Section 148A and as show-cause notices under Section 148A(b). The AO must, within 30 days, furnish the material relied upon; the taxpayer has two weeks to reply. The requirement of prior approval under Section 148A(a) is dispensed with as a one-time measure for such notices. The AO shall pass an order under Section 148A(d) and thereafter may issue a Section 148 notice; all statutory defences remain available. The impugned assessment is quashed. en-us Tue, 04 Nov 2025 00:00:00 +0530 Fri, 14 Nov 2025 09:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781351 HC held that reassessment proceedings begun by a notice digitally signed on 1 Apr 2021 cannot proceed under the unamended Section 148 and such notices shall be treated as issued under substituted Section 148A and as show-cause notices under Section 148A(b). The AO must, within 30 days, furnish the material relied upon; the taxpayer has two weeks to reply. The requirement of prior approval under Section 148A(a) is dispensed with as a one-time measure for such notices. The AO shall pass an order under Section 148A(d) and thereafter may issue a Section 148 notice; all statutory defences remain available. The impugned assessment is quashed. Case-Laws Income Tax Tue, 04 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781351