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Wrong Authority Approval Invalidates Reopening Beyond Three Years
Case Law Details
- Case Name
- Krishna Enterprises Vs ITO (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Bangalore
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Krishna Enterprises Vs ITO (ITAT Bangalore)
Wrong Sanction, Wrong Authority & One-Line Bulk Approval: ITAT Bangalore Quashes Reassessments for AYs 2014-15, 2016-17 & 2017-18
Bangalore ITAT allowed all three appeals filed by Shri Krishna Enterprises for AYs 2014-15, 2016-17 & 2017-18 and quashed the reassessment proceedings in entirety on the ground of invalid sanction u/s 151.
For AYs 2016-17 & 2017-18, the Tribunal held that since more than three years had elapsed from the end of the relevant assessment years, sanction for reopening was mandatorily required from the Principa...
Author Info
