#Section 148A
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Reassessment Fails When Jurisdictional Officer Issues Section 148 Notice
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Ex-parte Enhancement Without Notice Unsustainable: ITAT ITAT Bangalore
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Reassessment Quashed for Ignoring Binding Advance Pricing Agreement Without TPO Findings
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Reassessment Notice Held Valid Because SCN Period Is Excluded from Limitation: ITAT Mumbai
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Reassessment Notice Quashed for Relying on Wrong Assessment Year Data
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Section 148 Notice Invalid Without PCIT/PCDG Sanction After 3 Years
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Section 148 Notice Invalid Because Dispatch Date, Not Signature Date, Determines Issuance
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Section 148 Notice Invalid Because PCCIT Approval Was Mandatory
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Reassessment Quashed for Wrong Sanction Under Section 151
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Unsigned Sanction Fatal: Reassessment Proceedings Set Aside
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Wrong Sanction Under Section 151 Makes Reassessment Void Ab Initio
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ITAT Mumbai Deletes Section 41(1) Addition Where Liability Not Ceased
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Reopening u/s. 148 beyond 3 years based on approval u/s. 151 from Pr. CIT is invalid
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