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Reopening Invalid: Sec 148 Notice Before Sec 151 Approval Communication – Jurisdictional Defect Fatal – ITAT Kolkata
Case Law Details
- Case Name
- Jiwansagar Niketan Private Limited Vs ACIT (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All ITAT, ITAT Kolkata
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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...
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