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ITAT Chennai Quashes Reassessment – Notice U/s 148 Invalid for Want of Approval from Correct Authority U/s 15
Case Law Details
- Case Name
- Govindan Gnanavel Vs ITO (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Chennai
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Govindan Gnanavel Vs ITO (ITAT Chennai)
ITAT Chennai Quashes Reassessment – Notice u/s 148 Invalid for Want of Approval from Correct Authority u/s 15
The assessee had not filed a return of income and the AO noticed cash deposits of ₹6.64 crore in the bank account. Based on this information, reassessment proceedings were initiated by issuing notice u/s 148A(b) followed by an order u/s 148A(d) and notice u/s 148. The AO completed reassessment u/s 147 r.w.s. 144B and made an addition of ₹6.64 crore u/s 69A as unexplained money. The CIT(A) confirmed the addition.
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