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
Premium
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).
Also Read
ITAT Gives Charitable Trust Another Chance for Section 80G(5) Approval, Sets Aside Rejection OrderITAT Holds Stamp Duty Value Cannot Override Agreed ConsiderationITAT Sets Aside Rejection of Charitable Trusts’ Section 12AB And 80G Applications ITAT Allows Carry Forward of Rs 3.49 Crore Business Loss, Says Principle of Consistency Must Be Followed
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
2692My Recent Articles
- FM allows Inventory-Based E-Commerce for Indian Goods Exports [Read Notification]Premium
- Calcutta High Court Grants Interim Relief in Challenge to Retrospective GST Limitation Extension, Orders Defreezing of Bank AccountPremium
- WDV Mismatch in ITR: ITAT Remands Rs 75.07 Lakh Depreciation Disallowance Dispute to AO for Fresh AssessmentPremium
- ITAT Grants One More Opportunity in Rs 3.35 Crore Unexplained Money Case After CIT(A) and AO Both Decide Ex PartePremium
- Natural Justice Prevails: ITAT Sets Aside Ex Parte Proceedings, Orders Fresh Assessment Despite Taxpayer's Repeated Non-Compliace Premium
Up Next
Loading suggestions…
Recent Posts
All Posts
Recent Posts
All Posts