{"id":3877,"date":"2026-01-03T15:47:19","date_gmt":"2026-01-03T15:47:19","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=3877"},"modified":"2026-01-03T15:47:21","modified_gmt":"2026-01-03T15:47:21","slug":"income-tax-sc-judgement-dated-08-12-2025-upholds-quashing-of-reassessments-for-sanction-under-wrong-provision","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/01\/03\/income-tax-sc-judgement-dated-08-12-2025-upholds-quashing-of-reassessments-for-sanction-under-wrong-provision\/","title":{"rendered":"Income Tax, SC Judgement Dated 08\/12\/2025 &#8211; Upholds quashing of reassessments for sanction under Wrong Provision\u00a0"},"content":{"rendered":"\n<p><em>Case of ITO vs Sri Chand Mandhyan,\u00a0SC Delhi Judgement Dated 8<sup>th<\/sup>\u00a0December 2025.\u00a0<\/em>The central issue revolved around the validity of reassessment proceedings initiated by the Income Tax Officer when the mandatory sanction for reopening the case was obtained from the wrong authority.\u00a0The apex court affirmed the principle that obtaining sanction from the incorrect authority is a fatal error that invalidates the entire reassessment process.<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1nODkwndXmLGB7lbL1Y7iIBve9r6uCfQT\/view?usp=sharing\"><em>(Link: SC Delhi Judgement dated 08\/12\/2025)<\/em><\/a><em><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of ITO vs Sri Chand Mandhyan,\u00a0SC Delhi Judgement Dated 8th\u00a0December 2025.\u00a0The central issue revolved around the validity of reassessment [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[8,15],"tags":[],"class_list":["post-3877","post","type-post","status-publish","format-standard","hentry","category-income-tax","category-judiciary"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - 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