ITAT Holds Approval Should Be Taken from PCCIT under Section 151(ii) When Section 148 Notice Is After 3-Year Time Limit:
The ITAT invalidated the entire reassessment proceedings, holding that approval should be taken from PCCIT under Section 151(ii) when a Section 148 notice is issued after the statutory time limit of three years.
ITAT Quashes Reassessment Order
Saloni Kumari
Jul 18, 2026
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ITAT Holds Approval Should Be Taken from PCCIT under Section 151(ii) When Section 148 Notice Is After 3-Year Time Limit
The ITAT invalidated the entire reassessment proceedings, holding that approval should be taken from PCCIT under Section 151(ii) when a Section 148 notice is issued after the statutory time limit of three years.
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Saloni Kumari
Content Writer
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
Saloni is a Content Writer with 2+ years of experience at studycafe.in. She writes legal, taxation, and finance related content including GST, Income Tax etc. Skilled in translating complex judicial pronouncements and regulatory developments into clear, and reader-friendly articles. Experienced in covering judgements of ITAT, High Court, GSTAT, and news related to Income Tax, GST, and corporate law. She can be reached at [email protected].
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