Topic

Approval Authority

2 articlesLatest July 2026
Section 148 IT Act | Approval Authority Must Align with Notice Timing: ITAT Delhi Quashes Reassessment for Wrong Competent Authority
Case Law Analysis
|Income Tax Appellate Tribunal

Section 148 IT Act | Approval Authority Must Align with Notice Timing: ITAT Delhi Quashes Reassessment for Wrong Competent Authority

ITAT Delhi ruled that reassessment notices under Section 148 of the Income Tax Act must be approved by the competent authority based on the timing of issuance. For notices issued after three years, only the Pr. Chief Commissioner-not the Pr. CIT-can grant approval. The Tribunal quashed the assessment order, reinforcing strict procedural compliance in tax reassessment.

Section 151(ii) Income Tax Act | Approval Beyond Three Years Must Come from Principal Chief Commissioner : ITAT Delhi Quashes Reassessment
Case Law Analysis
|Income Tax Appellate Tribunal

Section 151(ii) Income Tax Act | Approval Beyond Three Years Must Come from Principal Chief Commissioner : ITAT Delhi Quashes Reassessment

ITAT Delhi sets aside a reassessment order for AY 2017-18, ruling that if more than three years have elapsed since the original assessment, approval under Section 151(ii) must be granted by the Principal Chief Commissioner-not the Principal Commissioner-to validate proceedings. The decision reinforces strict compliance with statutory approval hierarchies in tax reassessment cases.

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