https://www.taxtmi.com/caselaws?id=782490 ITAT Ahmedabad-AT held that the reassessment notice issued u/s 148 for AY 2017-18, beyond three years from the end of the relevant year, was invalid as mandatory sanction under s.151(ii) was obtained from PCIT instead of the competent authority, i.e., Principal CCIT/Principal DGIT/CCIT/DGIT. Since the Revenue did not dispute the incorrect sanctioning authority, the Tribunal held the approval, notice u/s 148, and all consequent proceedings, including the reassessment order u/s 147, to be void ab initio and quashed them. All substantive grounds on merits were treated as academic. en-us Mon, 24 Nov 2025 00:00:00 +0530 Mon, 01 Dec 2025 08:50:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782490 ITAT Ahmedabad-AT held that the reassessment notice issued u/s 148 for AY 2017-18, beyond three years from the end of the relevant year, was invalid as mandatory sanction under s.151(ii) was obtained from PCIT instead of the competent authority, i.e., Principal CCIT/Principal DGIT/CCIT/DGIT. Since the Revenue did not dispute the incorrect sanctioning authority, the Tribunal held the approval, notice u/s 148, and all consequent proceedings, including the reassessment order u/s 147, to be void ab initio and quashed them. All substantive grounds on merits were treated as academic. Case-Laws Income Tax Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782490