Reassessment Notice Issued Without Correct Authority’s Approval Is Invalid, Rules ITAT :

Reassessment Notice Issued Without Correct Authority’s Approval Is Invalid, Rules ITAT

ITAT held that a reassessment notice issued without approval from the prescribed authority under Section 151 of the Income-tax Act is invalid and unsustainable in law.

ITAT Quashes Reassessment Proceedings

authorVanshika vermadateAug 12, 2026
Last update on Aug 11, 2026
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Reassessment Notice Issued Without Correct Authority’s Approval Is Invalid, Rules ITAT

ITAT held that a reassessment notice issued without approval from the prescribed authority under Section 151 of the Income-tax Act is invalid and unsustainable in law.

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Vanshika verma

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Vanshika Verma is a Content Writer with 1+ year of experience at Studycafe.in. A B.Com graduate from Delhi University, She writes articles on Finance, Tax, ICAI, GST, and the latest financial news, with a focus on making complex topics easy for readers and professionals.
Studycafe
Delhi, Delhi, India
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