SC Judgment In Rajeev Bansal Doesn't Confirm Joint Commissioner's Authority For Reassessment Approvals Under Section 151 IT Act: Delhi High Court

In a recent judgment delivered by the Delhi High Court, the issue of reassessment proceedings under Section 148 of the Income Tax Act was addressed, particularly in relation to the approval process under Section 151. The case involved a writ petition filed against the issuance of a notice under Section 148 of the Income Tax Act, wherein the taxpayer challenged the validity of the reassessment notice issued after the expiration…