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Unsigned Sanction Fatal: Reassessment Proceedings Set Aside
Case Law Details
- Case Name
- Shweta Gadgay Vs ITO (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All ITAT, ITAT Bangalore
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Shweta Gadgay Vs ITO (ITAT Bangalore)
Reassessment Quashed for Invalid Sanction: JCIT Not Competent & Unsigned Approval Fatal – ITAT Bangalore
The Bangalore Bench of the ITAT, in Smt. Shweta Gadgay vs. ITO, Ward-1, Bidar (ITA No.2314/Bang/2024, AY 2015-16, order dated 19-12-2025), quashed the entire reassessment proceedings after holding that the sanction u/s 151 was invalid, thereby rendering the notice issued u/s 148 without jurisdiction.
The Tribunal held that since more than four years had elapsed from the end of the relevant assessment year, approval for issuing notice u/s 148 could...
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