Reassessment Beyond 3 Years Quashed Due to Wrong Sanctioning Authority

Vaibhav Kishanlal Jajoo Vs DCIT (ITAT Ahmedabad) Reassessment Beyond 3 Years Invalid Due to Wrong Sanctioning Authority — PCIT Cannot Approve u/s 151(ii); Entire 148 Proceedings & 80GGC Addition of ₹8.11 Lakh Quashed In this appeal, Vaibhav Kishanlal Jajoo challenged the reassessment order passed u/s 147 r.w.s. 143(3) whereby the AO disallowed his deduction of ₹8,11,000/- u/s 80GGC claimed as donation to Manvadhikar National Party. The AO reopened assessment citing an Investigation Wing report alleging that several Registered Unrecognized Political Parties, including Manvadhikar Nati...