Reassessment Notice Quashed for Lack of Proper Sanction under Section 151

Late Shri Jitendra Nagar Vs ITO (ITAT Jaipur) The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) in Late Shri Jitendra Nagar v. ITO (Order dated 01.10.2025) allowed the assessee’s appeal and quashed the reassessment proceedings initiated under Sections 147 and 148 of the Income Tax Act, 1961. The Tribunal held that the reassessment notice issued by the Assessing Officer (AO) was invalid due to the absence of proper sanction from the “specified authority” as mandated under Section 151 of the Act, as amended under the new regime effective from 1 April 2021. Background and Legal I...