Reopening Invalid: Sec 148 Notice Before Sec 151 Approval Communication – Jurisdictional Defect Fatal – ITAT Kolkata

Jiwansagar Niketan Private Limited Vs ACIT (ITAT Kolkata) Reopening Invalid – Notice u/s 148 Issued Before Communication of Sec 151 Approval – Jurisdictional Defect Fatal – ITAT Kolkata ITAT Kolkata quashed reassessment holding that notice u/s 148 issued on 29.03.2017 was invalid since mandatory approval u/s 151 was communicated to AO only on 30.03.2017, i.e., after issuance of notice. Tribunal noted from approval sheet (page 4) that PCIT’s sanction lacked proper dating and from departmental letter (page 5) that approval reached AO later, proving notice was issued without effective san...