ITAT Quashes Reassessment as Section 151 Approval Was Taken from Wrong Authority

Narendra Khimji Savla Vs ITO (ITAT Mumbai) The assessee filed an appeal before the Income Tax Appellate Tribunal (ITAT), Mumbai, against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC) dated 16.10.2025 relating to Assessment Year (AY) 2017-18. The appeal arose from a reassessment order passed under Sections 147, 144, and 144B of the Income-tax Act, 1961. The assessee raised several legal and merit-based grounds challenging the reassessment proceedings. These included objections regarding the validity of the notice issued under Section 148, the absen...