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ITAT Rules on Validity of Section 148 Notices in Two 2015-16 Tax Cases

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ITAT Rules on Validity of Section 148 Notices in Two 2015-16 Tax Cases

Analysed 25 Sept 2026·2 sources analysed·Tanna (island), Vanuatu·Business
ITAT Rules on Validity of Section 148 Notices in Two 2015-16 Tax CasesPreviousNext

The Income Tax Appellate Tribunal (ITAT) has ruled in two separate cases related to Assessment Year 2015-16 that reassessment notices issued by the Income Tax Department were invalid. In Bengaluru, the ITAT held that merely uploading a Section 148 notice on the e-filing portal does not prove valid service to the taxpayer. In Mumbai, the ITAT quashed reassessment proceedings against a woman, citing that the notice was issued beyond the legal limitation period. Both rulings emphasize procedural compliance in tax reassessment.

Sentiment
50%
TBN's observations

First-hand measurement across 2 sources

We measured how 2 outlets covered this story. No outlet gave this story a measurable political slant — there is no left–right reading to report. Overall sentiment is neutral (50/100). Lens Score 48/100.

Outlets measured: moneycontrol, thefinancialexpress. See how each one headlined and framed the same story in the source comparison below.

AI analysis of 2 sources · Published under editorial oversight by The Balanced News
Analysed 25 Sept 2026· How this analysis is produced· Editorial standards· Corrections

AI Analysis

Sentiment — Neutral (50/100)

Sentiment was consistent across outlets (50–50/100), indicating broadly factual reporting rather than editorialising.

Coverage timeline

thefinancialexpress broke this story on 24 Sept, 12:27 pm. Other outlets followed.

24 Sept, 12:27 pm2 sources · 23 h25 Sept, 11:18 am
AI analysis by the TBN Bias Engine · beat methodology byMrunal Wange· Business & Economy Editor· editorial standards byOjas Kale
← Previous
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1
thefinancialexpress24 Sept, 12:27 pm
Woman skips ITR filing, faces Rs 16 lakh income tax addition; what ITAT ruling says
  • 2
    moneycontrol25 Sept, 11:18 am
    Income Tax notice uploaded on e-filing portal is not enough to prove Section 148 notice was issued: ITAT- Moneycontrol.com
  • Who's involved

    Institutions and figures named across source coverage.

    Government
    Income Tax Appellate TribunalIncome Tax Department

    Story context

    Category
    Business
    Location
    Tanna (island), Vanuatu
    Sources analysed
    2
    Last analysed
    25 Sept 2026
    Key entities
    Income taxIncome Tax Appellate TribunalIndian rupeeStatute of limitationsThe Tribunal (professional wrestling)Real-time computingEmail addressElectronic musicTax return (United States)Bank accountEmailCrore