AdvertisementAnnamma Samkutty Vs ITO (ITAT Pune) ITAT Quashes Section 148 Reassessment for Failure to Verify Registered Sale Deed; ITAT Allows Appeal Against Section 148 Reopening Beyond Three Years; ITAT Sets Aside Reassessment Where Section 149 Threshold Was Not Satisfied; ITAT Holds Section 148 Notice Invalid Without Evidence of ₹50 Lakh Escapement The appeal was filed by the assessee against the order of the Commissioner of Income Tax (Appeals), NFAC, Delhi, passed under Section 250 of the Income Tax Act, 1961 for Assessment Year 2016-17, arising from the reassessment order passed under Sections 14...