This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Invalid Section 151 Approval Nullifies Reopening Proceedings
Case Law Details
- Case Name
- Palakshi Hanumanthappa Harthi Vs ITO (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Palakshi Hanumanthappa Harthi Vs ITO (Karnataka High Court)
Unsigned Sanction Is No Sanction: Karnataka HC Quashes Reassessment Notices for Breach of Section 151A
The Karnataka High Court (Dharwad Bench) quashed multiple reassessment proceedings after holding that sanctions under section 151 issued without proper authority and not in conformity with section 151A are invalid in law.
In a batch of writ petitions, the assessees challenged notices issued under sections 148A(b), 148A(d) and 148, primarily on the ground that the approval/sanction under section 151 was unsigned and granted by the jur...
Author Info
