Case Law Analysis
|Income Tax Appellate Tribunal
Section 151 IT Act | Invalid Sanction Under Section 151 Vitiates Reassessment Notice : ITAT Delhi Quashes Rs. 9.91 Lakh Addition
ITAT Delhi sets aside a reassessment notice under Section 148 of the Income Tax Act for lack of valid sanction under Section 151, emphasizing strict procedural compliance. The ruling nullifies a Rs. 9.91 lakh addition, reinforcing that jurisdictional defects cannot be cured post-facto and safeguarding assessees from arbitrary reassessments.