Wrong Authority Approval Voids Reassessment Beyond 3 Years

Sanjeev Kumar Nalam Hyderabad Vs ITO (ITAT Hyderabad)

Wrong Sanction, No Jurisdiction: Hyderabad ITAT Quashes Reassessment Issued Beyond 3 Years for Want of Approval u/s 151(ii)

Hyderabad ITAT (B-Bench) in Shri Sanjeev Kumar Nalam vs. ITO, Ward-1, Adilabad (ITA No.669/Hyd/2025, AY 2017-18, order dated 19.12.2025) quashed the reassessment framed u/s 147 r.w.s. 144 on the sole legal ground of lack of valid sanction u/s 151. The Tribunal held that the notice u/s 148 dated 29

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