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, 2026Premium
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.
Also Read
About Author
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].
StudyCafe
Delhi, Delhi, India
2560My Recent Articles
- ITAT Upholds Rs 10.91 Lakh Addition on Unrecorded Job Work Transactions at 8% Profit RatePremium
- ITAT Restores Section 270A Penalty Dispute for Fresh Adjudication After Condoning 52-Day DelayPremium
- ITAT Deletes Unexplained Investment Addition, Holds Section 69 Addition Cannot Be Sustained Without Proof of Undisclosed SourcePremium
- Ola Electric Subsidiary Reverses Rs 57 Crore Penalty Provision After Missing an Investment Milestone under PLI Scheme
- ITR Refund 2026: When Will Income Tax Refunds Be Credited? Check Status, Timeline and Reasons for Delay
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts