#Section 148 Income Tax Act

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.

ITAT Delhi invalidates reassessment proceedings where the notice under Section 148 was issued beyond three years without approval from the Principal Chief Commissioner of Income Tax (PCCIT). The ruling underscores strict jurisdictional compliance, affecting all taxpayers facing late reassessment notices under the Income Tax Act.

ITAT Mumbai rules that reassessment notices under Section 148 of the Income Tax Act must exclude periods of stay and assessee response time when computing limitation. The tribunal quashed a notice issued beyond the prescribed period, reinforcing the Supreme Court's precedent in Rajeev Bansal, ensuring procedural fairness in tax reassessment proceedings.

ITAT Delhi rules that reassessment notices issued under the pre-amendment Section 148 of the Income Tax Act after 01.04.2021 are invalid due to procedural non-compliance. The tribunal relies on the precedent in Sumanjeet Aggarwal v. ITO, emphasizing that the new scheme under Section 148A must be strictly followed. This decision impacts taxpayers facing reassessment proceedings initiated under the old regime post-amendment.

Chhattisgarh High Court sets aside a reassessment order where the tax notice under Section 148 was digitally signed but not dispatched through the ITBA portal before the 31.03.2021 cutoff. The ruling mandates strict compliance with electronic dispatch protocols, impacting faceless assessment proceedings and limitation periods for reassessment notices.

ITAT Amritsar rules that assessees cannot raise limitation objections under Section 148 for the first time before the tribunal, as such challenges must be adjudicated earlier. The tribunal imposed costs for procedural non-compliance, emphasizing strict adherence to appellate hierarchy in tax litigation.

Karnataka High Court quashed an ex-parte income tax assessment order under Section 148 IT Act, ruling that written submissions by the assessee constitute participation and mandate a final opportunity to file returns before final adjudication. The judgment reinforces that natural justice principles apply even in faceless assessment proceedings, protecting taxpayers from procedural unfairness.

ITAT Delhi rules that a notice under Section 148 issued to a deceased assessee is void from the outset, and legal heirs bear no duty to inform the tax department of the death. The tribunal quashed the assessment order, reinforcing that jurisdictional defects cannot be cured by subsequent compliance from legal representatives.

ITAT Delhi quashes reassessment notice issued beyond surviving limitation period under Section 148, following Rajeev Bansal. Key takeaway for tax practitioners.

ITAT Delhi quashes Section 148 notice for A.Y. 2015-16 issued on 05.04.2022, holding it time-barred under TOLA's three-year limitation, reinforcing statutory compliance over procedural defaults.