![ITAT Quashes S.148 Notices Due to Invalid Sanction and Failure to Satisfy S. 149(1)(b) Conditions [Read Order]](https://images.taxscan.in/h-upload/2025/10/22/500x300_2099025-exel-rubber-taxscan.webp "ITAT Quashes S.148 Notices Due to Invalid Sanction and Failure to Satisfy S. 149(1)(b) Conditions [Read Order]")
ITAT Quashes S.148 Notices Due to Invalid Sanction and Failure to Satisfy S. 149(1)(b) Conditions [Read Order]
The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) quashed the reassessment notices issued under Section 148 of the Income Tax Act for...
![Delhi HC Clarifies Limitation Period for Reassessment Notices Issued under Amended Section 149 after TOLA Extensions [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071287-delhi-hc-limitation-period-reassessment-notices-amended-section-149-tola-extensions-taxscan.webp "Delhi HC Clarifies Limitation Period for Reassessment Notices Issued under Amended Section 149 after TOLA Extensions [Read Order]")
![New 10-Year Limit u/s 149 of Income Tax Applies Prospectively, 6-Year Rule Governs AYs Before 2021-22: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/17/250x150_2064545-proving-beyond-reasonable-doubt-applies-penal-laws-tax-reassessment-reason-to-believe-delhi-hc-taxscan.webp "New 10-Year Limit u/s 149 of Income Tax Applies Prospectively, 6-Year Rule Governs AYs Before 2021-22: Delhi HC [Read Order]")
![Madras HC Validates Reassessment Notices Issued Pre-Finance Act, 2021 Citing TOLA Extension [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/250x150_2049916-reassessment-notices-finance-act-notices-taxscan.webp "Madras HC Validates Reassessment Notices Issued Pre-Finance Act, 2021 Citing TOLA Extension [Read Order]")
Revenue cannot extend Reassessment Notice Period Due to Earlier Litigation Delays: Delhi HC [Read Order]
The Delhi High Court has ruled that the Income Tax Department cannot issue a fresh reassessment notice beyond the prescribed limitation period if the initial notice under Section 148 of the Income...
CIT(A) cannot Direct Reopening u/s 150(1) if Time Limit beyond 6 years u/s 150(2) has Expired: ITAT [Read Order]
The Surat Bench of the Income Tax Appellate Tribunal ( ITAT ) held that CIT ( A ) could not be reopened under Section 150 of the Income Tax Act due to the expiry of the time limit of 6 years stated...
![CIT(A) cannot Direct Reopening u/s 150(1) if Time Limit beyond 6 years u/s 150(2) has Expired: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CIT-Time-Limit-CITA-cannot-Direct-Reopening-taxscan.jpg "CIT(A) cannot Direct Reopening u/s 150(1) if Time Limit beyond 6 years u/s 150(2) has Expired: ITAT [Read Order]")
Reopening of assessment notice liable to be Quashed if Barred by Limitation Period u/s 149 of Income Tax Act: Jharkhand HC [Read Order]
-“If the foundation of any proceeding is illegal and unsustainable in law, then all consequential proceedings or order are also bad in law.” In a recent decision, the Jharkhand High Court ruled...
![Reopening of assessment notice liable to be Quashed if Barred by Limitation Period u/s 149 of Income Tax Act: Jharkhand HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Jharkhand-High-Court-assessment-notice-Income-Tax-Reassessment-notice-Quashing-reassessment-notices-TAXSCAN.jpg "Reopening of assessment notice liable to be Quashed if Barred by Limitation Period u/s 149 of Income Tax Act: Jharkhand HC [Read Order]")
![Tax Judgments of Supreme Court - Annual Digest 2023 [Part-1] - TAXSCAN](https://www.taxscan.in/wp-content/uploads/2024/01/Tax-Judgments-of-Supreme-Court-Annual-Digest-2023-Part-1-TAXSCAN-2.jpg "Tax Judgments of Supreme Court - Annual Digest 2023 [Part-1] - TAXSCAN")
Kerala HC quashes Notice u/s 148 A (b) of Income Tax Act as no Reasonable Opportunity of being Heard Provided [Read Order]
A Single Bench of the Kerala High Court quashed notice issued under Section 148 A (b) of the Income Tax Act, 1961 as no reasonable opportunity of being heard was provided. The petitioner,...
![Kerala HC quashes Notice u/s 148 A (b) of Income Tax Act as no Reasonable Opportunity of being Heard Provided [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Kerala-HC-Notice-Income-Tax-Act-Reasonable-Opportunity-Heard-Provided-taxscan.jpg "Kerala HC quashes Notice u/s 148 A (b) of Income Tax Act as no Reasonable Opportunity of being Heard Provided [Read Order]")
Calcutta HC Grants Stay against Initiation of Reassessment Proceedings Beyond 6 years in Relation to Fraudulent Reversal of Stocks in Stock Exchange [Read Order]
A Single Bench of Justice Krishna Rao of Calcutta High Court granted stay to the reassessment proceedings against the petitioner beyond 6 years with regards to the assessment linked to the fraudulent...
![Calcutta HC Grants Stay against Initiation of Reassessment Proceedings Beyond 6 years in Relation to Fraudulent Reversal of Stocks in Stock Exchange [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Calcutta-High-Court-Reassessment-proceedings-stay-against-Initiation-of-Reassessment-Proceedings-Beyond-6-years-Fraudulent-Reversal-of-Stocks-in-Stock-Exchange-Stock-exchange-Taxscan.jpg "Calcutta HC Grants Stay against Initiation of Reassessment Proceedings Beyond 6 years in Relation to Fraudulent Reversal of Stocks in Stock Exchange [Read Order]")