![ITAT Rules Approval u/s 151 Invalid Due to Mechanical Sanction Without Application of Mind, Quashes Reassessment order [Read Order]](https://images.taxscan.in/h-upload/2025/08/13/500x300_2076376-itat-itat-rules-itat-rules-approval-invalid-due-to-mechanical-sanction-taxscan.webp "ITAT Rules Approval u/s 151 Invalid Due to Mechanical Sanction Without Application of Mind, Quashes Reassessment order [Read Order]")
ITAT Rules Approval u/s 151 Invalid Due to Mechanical Sanction Without Application of Mind, Quashes Reassessment order [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has invalidated reassessment proceedings initiated and declared the approval granted...
![Non-compliance With Amended Provisions of S.148A and S.151: ITAT Invalidates Reassessment Notice Issued After 5 Years [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/250x150_2070669-non-compliance-amended-provisions-s148a-s-151-itat-invalidates-reassessment-notice-issued-after-5-years-taxscan.webp "Non-compliance With Amended Provisions of S.148A and S.151: ITAT Invalidates Reassessment Notice Issued After 5 Years [Read Order]")
![Notice u/s 148 Issued After Expiration of 3 Years Without Permission From Pr. Chief Commissioner: ITAT Rules proceedings Invalid for Statutory Violation [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/250x150_2070413-notice-section148-issued-after-expiration-of-3-years-section148-issued-after-expiration-taxscan.webp "Notice u/s 148 Issued After Expiration of 3 Years Without Permission From Pr. Chief Commissioner: ITAT Rules proceedings Invalid for Statutory Violation [Read Order]")
![Writ petition to Quash approval u/s 151 of Income Tax Act: Himachal Pradesh HC Stays Proceedings Till Disposal of Case Pending before Supreme Court [Read Order]](https://images.taxscan.in/h-upload/2025/07/01/250x150_2057611-himachal-pradesh-hc.webp "Writ petition to Quash approval u/s 151 of Income Tax Act: Himachal Pradesh HC Stays Proceedings Till Disposal of Case Pending before Supreme Court [Read Order]")
Income Tax Joint Commissioner cannot grant Reassessment Approvals relying on Rajeev Bansal SC Decision: Delhi HC [Read Order]
The Delhi High Court has clarified that the Supreme Court ruling in Union of India & Ors. v. Rajeev Bansal (2024) does not validate the authority of a Joint Commissioner to grant approval under...
![Income Tax Joint Commissioner cannot grant Reassessment Approvals relying on Rajeev Bansal SC Decision: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Income-Tax-Income-Tax-Joint-Commissioner-Joint-Commissioner-grant-Reassessment-grant-Reassessment-Approvals-SC-Decision-Delhi-HC-taxscan.jpg "Income Tax Joint Commissioner cannot grant Reassessment Approvals relying on Rajeev Bansal SC Decision: Delhi HC [Read Order]")
JCIT approval for Notices Issued 3-4 Years Post Assessment Found Non-Compliant with Section 151: Delhi HC quashes Income Tax Notice [Read Order]
The Delhi High Court quashed an income tax notice after finding that the Joint Commissioner of Income Tax (JCIT) approval for notices issued 3-4 years post-assessment was non-compliant with Section...
![JCIT approval for Notices Issued 3-4 Years Post Assessment Found Non-Compliant with Section 151: Delhi HC quashes Income Tax Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Delhi-HC-Delhi-High-Court-Income-Tax-Income-Tax-Notice-Section-151-of-the-Income-Tax-Act-JCIT-Joint-Commissioner-of-Income-Tax-JCIT-Approval-Assessment-Found-TAXSCAN.jpg "JCIT approval for Notices Issued 3-4 Years Post Assessment Found Non-Compliant with Section 151: Delhi HC quashes Income Tax Notice [Read Order]")
Assessment Reopening Notice issued by JAO not in accordance with Section 151A of Income Tax Act is invalid: Bombay HC [Read Order]
A Division bench of the Bombay High Court held that the notice for reopening of assessment is invalid on mere belief of escapement of income when the deduction under Section 80JJAA of the...
![Assessment Reopening Notice issued by JAO not in accordance with Section 151A of Income Tax Act is invalid: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Assessment-Reopening-Notice-JAO-Income-Tax-Act-Bombay-HC-taxscan.jpg "Assessment Reopening Notice issued by JAO not in accordance with Section 151A of Income Tax Act is invalid: Bombay HC [Read Order]")
ITAT Dismisses Income Tax Dept Appeal for Lack of Valid Approval in Reassessment Proceedings [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has dismissed an appeal filed by the Income Tax Department (ITD) against an order of the Commissioner of Income Tax (Appeals) (CIT(A))...
![ITAT Dismisses Income Tax Dept Appeal for Lack of Valid Approval in Reassessment Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-Dismisses-Income-Tax-Dept-Appeal-ITAT-Income-Tax-Department-Appeal-Lack-of-Valid-Approval-in-Reassessment-Proceedings-Reassessment-Proceedings-Reassessment-Taxscan.jpg "ITAT Dismisses Income Tax Dept Appeal for Lack of Valid Approval in Reassessment Proceedings [Read Order]")
ITAT quashes Reassessment in respect of Accommodation Entry without provide proper approval u/s 151 of Income Tax Act [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench quashed the reopening assessment in respect of accommodation entry without providing proper approval under Section 151 of Income Tax Act, 1961. ...
![ITAT quashes Reassessment in respect of Accommodation Entry without provide proper approval u/s 151 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-quashes-Reassessment-ITAT-Reassessment-Accommodation-Entry-provide-proper-approval-Income-Tax-Act-taxscan.jpg "ITAT quashes Reassessment in respect of Accommodation Entry without provide proper approval u/s 151 of Income Tax Act [Read Order]")
ITAT quashes Time Barred Reassessment Notice Issued u/s 148 of Income Tax Act based on Information from Investigation Wing regarding Bogus Expense
The Delhi bench of Income Tax Appellate Tribunal (ITAT) has quashed a time barred reassessment notice issued under Section 148 of Income Tax Act 1961 based on information from investigation wing...
Joint Commissioner sanctioned Re-open Notice u/s 148 after expiry of 4 yrs: ITAT quashes Assessment Order being Violative Sec 151 [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) Ahmedabad Bench has held that Joint Commissioner sanctioned reopening notice under section 148 after the expiry of 4 years and quashes the assessment order...
![Joint Commissioner sanctioned Re-open Notice u/s 148 after expiry of 4 yrs: ITAT quashes Assessment Order being Violative Sec 151 [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Joint-Commissioner-Notice-ITAT-Assessment-order-taxscan.jpg "Joint Commissioner sanctioned Re-open Notice u/s 148 after expiry of 4 yrs: ITAT quashes Assessment Order being Violative Sec 151 [Read Order]")