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Reopening Invalid for Want of Proper Approval – ITAT Quashes U/s 148 Notice
Case Law Details
- Case Name
- Polavarapu Basaveswara Rao Vs ITO (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-18
- Courts
- All ITAT, ITAT Hyderabad
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Polavarapu Basaveswara Rao Vs ITO (ITAT Hyderabad)
Reopening Invalid for Want of Proper Approval – ITAT Quashes U/s 148 Notice
The Hyderabad ITAT quashed the reassessment proceedings holding that approval from the correct authority under Section 151 is a jurisdictional requirement, and non-compliance renders the notice void.
The notice under Section 148 was issued after 3 years from the end of the assessment year, but the Assessing Officer obtained approval only from the Principal Commissioner, whereas the law mandates sanction from higher authority (PCIT/CCIT/DGIT level) under Section 151(i...
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