Section 148 Notice Issued After 3 Years Requires Mandatory Approval From PCCIT or CCIT, Rules ITAT:
The ITAT holds that a Section 148 notice issued after three years from the end of the relevant AY requires prior approval from the PCCIT or CCIT under Section 151(ii).
Improper Sanction Under Section 151(ii) Makes Reassessment Void: ITAT
Saloni Kumari
May 30, 2026
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Section 148 Notice Issued After 3 Years Requires Mandatory Approval From PCCIT or CCIT, Rules ITAT
The ITAT holds that a Section 148 notice issued after three years from the end of the relevant AY requires prior approval from the PCCIT or CCIT under Section 151(ii).
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Saloni Kumari
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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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