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![ROC Strike-Off Does Not Invalidate Reassessment where S.148 Notice Predates It: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/24/500x300_2121760-roc-itat-taxscan.jfif "ROC Strike-Off Does Not Invalidate Reassessment where S.148 Notice Predates It: ITAT [Read Order]")
ROC Strike-Off Does Not Invalidate Reassessment where S.148 Notice Predates It: ITAT [Read Order]
The Income Tax Appellate Tribunal, Surat (ITAT) held that reassessment proceedings are not rendered invalid merely because the assessee company’s...
![Income Tax Reassessment Notice for AY 2015-16 Issued Beyond 10 Years is Time-Barred: Delhi HC Quashes Proceedings [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/250x150_2121382-income-tax-reassessment-notice-taxscan.webp "Income Tax Reassessment Notice for AY 2015-16 Issued Beyond 10 Years is Time-Barred: Delhi HC Quashes Proceedings [Read Order]")
![Notice u/s 148 issued by JAO instead of FAO Invalidates Reassessment: ITAT Quashes Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/250x150_2116007-notice-us-148-issued-jao-instead-fao-invalidates-reassessment-itat-quashes-proceedings-taxscan.webp "Notice u/s 148 issued by JAO instead of FAO Invalidates Reassessment: ITAT Quashes Proceedings [Read Order]")