JCIT approval for Notices Issued 3-4 Years Post Assessment Found Non-Compliant with Section 151: Delhi HC quashes Income Tax Notice

The Delhi High Court quashed an income tax notice that was issued 3–4 years post-assessment without proper approval under Section 151 of the Income Tax Act. The court ruled that the Joint Commissioner of Income Tax (JCIT) failed to meet the statutory requirements for issuing a notice after such a delay. The ruling emphasized the need for tax authorities to follow proper procedures, especially when it comes to reopening past assessments. The court’s decision reinforces the importance of statutory compliance in the tax process and provides relief to taxpayers who face unjustified and delayed notices.