Reassessment notice u/s. 148 quashed as approval from specified authority not obtained

Vamanrao Ramalingam Vs ITO (ITAT Hyderabad) ITAT Hyderabad held that issuance of reassessment notice u/s. 148 and 148A of the Income Tax Act after 01/04/2021 without obtaining approval from the specified authority as per amended provisions of section 151 is invalid and liable to be quashed. Facts- The assessee has preferred the present appeal mainly contesting that the Assessing Officer reopened the assessment by issuing notice bearing date 31/03/2021 which was digitally signed only on 05/04/2021. Consequently, Assessing Officer failed to follow the procedure prescribed under section 148 and 1...