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ITAT Delhi Quashes Reopening for Invalid Section 151 Approval
Case Law Details
- Case Name
- ACIT Vs Pradeep Patil (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Delhi
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ACIT Vs Pradeep Patil (ITAT Delhi)
These consolidated appeals involved Revenue’s challenges against CIT(A)/NFAC orders for AYs 2017-18 & 2018-19, along with Assessee’s Cross-Objection challenging the very validity of reassessment proceedings. Assessee argued that the 148A(d) orders & subsequent 148 notices were void because the Assessing Officer wrongly obtained approval from the PCIT instead of the statutorily mandated Principal Chief Commissioner/Chief Commissioner/Principal DG/DG, as required u/s 151(ii) in cases where more than three years had elapsed from the ...
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