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Notice u/s. 148 issued with approval of Member of CBDT is void and invalid
Case Law Details
- Case Name
- Integrated Service Point Ltd. Vs Dy./ACIT (ITAT Chennai)
- 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 Chennai
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Integrated Service Point Ltd. Vs Dy./ACIT (ITAT Chennai)
ITAT Chennai held that reassessment notice under section 148 of the Income Tax Act issued with approval of the Member of CBDT instead of Pr. CCIT is void and invalid. Accordingly, order passed under section 147 is without legal standing and hence quashed.
Facts- The assessee is a company operating in two major vertical segments, the first one being Export of Black Strap Molasses and the second being Bulk Supply of Agricultural Commodities viz. edible oils, pulses, sugar, and other products.
These appeals are filed both ...
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