Reassessment proceedings initiated with approval from wrong authority is invalid: ITAT Delhi

Rajbir Singh Vs ACIT (ITAT Delhi) Reopening Quashed: ITAT Delhi Strikes Down 148 Notice for Wrong Sanction—PCIT Not Competent Authority In this appeal, Rajbir Singh challenged the reassessment framed u/s 147/148, contending that the sanction for issuance of notice u/s 151 was obtained from the Principal Commissioner of Income Tax, whereas the law required approval from the Principal Chief Commissioner or Chief Commissioner since the notice was issued beyond three years from the end of AY 2013-14.  Assessee relied on the Co-ordinate Bench decision in Amrit Pal Singh Vs ACIT & the Delhi H...