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Income Tax | Section 151 Approval After Section 148 Notice Invalidates Reassessment: ITAT Rajkot

16 Sept 2026 · 2d agoBy CA Vijayakumar Shetty

ITAT Rajkot held that approval u/s 151 must precede notice u/s 148 and that subsequent sanction cannot cure invalid reassessment proceedings. The post Section 151 Approval After Section 148 Notice Invalidates Reassessment: ITAT Rajkot appeared first on TaxGuru .

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Income Tax | Section 151 Approval After Section 148 Notice Invalidates Reassessment: ITAT Rajkot

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