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Reopening Quashed for Wrong Section 151 Approval: Tribunal Finds Jurisdictional Defect After 3 Years
Case Law Details
- Case Name
- ITO Vs Kolahai Infotech Private Limited (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Delhi
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ITO Vs Kolahai Infotech Private Limited (ITAT Delhi)
PCIT Approval Not Enough After 3 Years—Tribunal Applies Rajeev Bansal- Jurisdictional Defect Fatal: Wrong Approval Under s.151(ii) Invalidates Entire 147 Proceedings
Revenue appealed against order of CIT(A), while Assessee filed cross objections challenging reopening u/s 147 on the ground that notice u/s 148 was issued without obtaining mandatory sanction from the specified authority prescribed u/s 151 of the new regime. For AY 2016-17, notice u/s 148 was issued on 27.07.2022—more than 3 years from end of relevant AY. Un...
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