Reopening Quashed for Approval u/s 151 by PCIT Instead of CCIT: ITAT Dehradun

Sheikh Ikbal Husen Vs Assessment Unit ITO (ITAT Dehradun) Reopening Quashed – Approval u/s 151 by PCIT Instead of CCIT Held Invalid – ITAT Dehradun Sets Aside Assessment The ITAT Dehradun allowed the assessee’s appeal and quashed reassessment proceedings after holding that approval for issuing notice u/s 148 was granted by an incompetent authority. The Tribunal noted that approval u/s 151 was given by the PCIT, whereas CBDT instructions mandated approval by the CCIT in such cases. Relying on coordinate bench ruling in Kavita Sharma, the Tribunal observed that when statutory approval is d...