Tag Archives: IN THE ITAT VISAKHAPATNAM BENCH

Reassessment Order Issued Beyond Three Years Without Higher Authority Approval Under Section 151 Is Void

By | August 7, 2026

Reassessment Order Issued Beyond Three Years Without Higher Authority Approval Under Section 151 Is Void Issue Whether the time allowed to an assessee under Section 148A(b) can be excluded while computing the three-year limitation period under Section 151. Whether a reassessment notice under Section 148 issued beyond three years with approval from the PCIT instead… Read More »