https://www.taxtmi.com/caselaws?id=783374 ITAT Pune allowed the assessee's appeal, holding the reassessment proceedings for A.Y. 2018-19 invalid due to lack of proper sanction under s.151 of the Income-tax Act. The Tribunal noted that the notice under s.148 and order under s.148A(d) had been approved by the Principal Commissioner, whereas the statute mandated approval of the Principal Chief Commissioner or Chief Commissioner for the relevant assessment year. This jurisdictional defect vitiated the assumption of jurisdiction to reopen the assessment. Consequently, the notice issued under s.148 and all consequent reassessment proceedings were quashed, and the original assessment stood restored. en-us Thu, 27 Nov 2025 00:00:00 +0530 Fri, 12 Dec 2025 15:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783374 ITAT Pune allowed the assessee's appeal, holding the reassessment proceedings for A.Y. 2018-19 invalid due to lack of proper sanction under s.151 of the Income-tax Act. The Tribunal noted that the notice under s.148 and order under s.148A(d) had been approved by the Principal Commissioner, whereas the statute mandated approval of the Principal Chief Commissioner or Chief Commissioner for the relevant assessment year. This jurisdictional defect vitiated the assumption of jurisdiction to reopen the assessment. Consequently, the notice issued under s.148 and all consequent reassessment proceedings were quashed, and the original assessment stood restored. Case-Laws Income Tax Thu, 27 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783374