Unsigned Sanction Fatal: Reassessment Proceedings Set Aside

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...