Topic

notice under Section 148

2 articlesLatest June 2026
Section 143(2) IT Act | Non-Issuance of Notice Vitiates Reassessment; Section 292BB Cannot Cure Jurisdictional Defect : ITAT Kolkata
Case Law Analysis
|Income Tax Appellate Tribunal

Section 143(2) IT Act | Non-Issuance of Notice Vitiates Reassessment; Section 292BB Cannot Cure Jurisdictional Defect : ITAT Kolkata

The ITAT Kolkata has ruled that failure to issue a Section 143(2) notice at all renders reassessment proceedings null and void, and the curative provision under Section 292BB does not apply to complete non-issuance - only defective service. This clarifies a critical jurisdictional safeguard for assessees, reinforcing that procedural compliance is non-negotiable in tax reassessments.

Section 151(2) Income Tax Act | Principal Chief Commissioner Approval Mandatory for Reassessment Beyond Three Years : ITAT Bangalore Quashes Invalid Notice
Case Law Analysis
|Income Tax Appellate Tribunal

Section 151(2) Income Tax Act | Principal Chief Commissioner Approval Mandatory for Reassessment Beyond Three Years : ITAT Bangalore Quashes Invalid Notice

ITAT Bangalore nullified a reassessment order for failure to obtain mandatory approval from the Principal Chief Commissioner under Section 151(2) for notices issued beyond three years. The ruling reinforces strict procedural compliance in income tax reassessment proceedings, impacting taxpayers and revenue authorities alike.

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