https://www.taxtmi.com/caselaws?id=782140 ITAT Delhi (AT) held that the reassessment proceedings initiated under s.147 were invalid due to improper and non-compliant approval under s.151. The AO had not obtained sanction from the competent authority in the manner prescribed by law, rendering the assumption of jurisdiction defective. Consequently, the entire reassessment was quashed. In view of this finding, the Tribunal declined to examine other legal objections or the grounds on merits raised by the assessee, expressly leaving them open. en-us Wed, 19 Nov 2025 00:00:00 +0530 Tue, 25 Nov 2025 08:55:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782140 ITAT Delhi (AT) held that the reassessment proceedings initiated under s.147 were invalid due to improper and non-compliant approval under s.151. The AO had not obtained sanction from the competent authority in the manner prescribed by law, rendering the assumption of jurisdiction defective. Consequently, the entire reassessment was quashed. In view of this finding, the Tribunal declined to examine other legal objections or the grounds on merits raised by the assessee, expressly leaving them open. Case-Laws Income Tax Wed, 19 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782140