Supreme Court holds that once the Income Tax Settlement Commission passes a final order under Section 245D(4), the Revenue cannot reopen the same assessment year through reassessment proceedings under Section 147.
Read Full ArticleITAT Mumbai holds reassessment notice issued by Jurisdictional AO instead of Faceless AO void ab initio; assessment quashed for AYs 2020-21 to 2022-23.
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![ITAT Mumbai: Reassessment Notice Issued by Jurisdictional Assessing Officer Instead of Faceless Assessing Officer Held Void Ab Initio; Assessment Proceedings Quashed [Read Order]](/secure/uploads/2025/12/lj_1681_ITAT_Mumbai_Reassessment.jpeg)
