https://www.taxtmi.com/caselaws?id=781515 Reassessment proceedings were treated as jurisdictionally invalid because the parties accepted that the action was barred by limitation, and no contrary facts were found to displace that position. The challenge also raised lack of valid approval under section 151 and non-compliance with section 151A and the CBDT notification. On the material noted, the reassessment notice and proceedings were therefore regarded as liable to be quashed, and the assessee succeeded. en-us Mon, 22 Sep 2025 00:00:00 +0530 Mon, 17 Nov 2025 08:36:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781515 Reassessment proceedings were treated as jurisdictionally invalid because the parties accepted that the action was barred by limitation, and no contrary facts were found to displace that position. The challenge also raised lack of valid approval under section 151 and non-compliance with section 151A and the CBDT notification. On the material noted, the reassessment notice and proceedings were therefore regarded as liable to be quashed, and the assessee succeeded. Case-Laws Income Tax Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781515