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Addl. CIT not empowered to Grant approval for reopening beyond 4 years
Case Law Details
- Case Name
- M N Dastur & Co Pvt. Ltd. Vs DCIT (ITAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2008-09
- Courts
- All ITAT, ITAT Bangalore
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M N Dastur & Co Pvt. Ltd. Vs DCIT (ITAT Bangalore)
In the present case the reopening beyond 4 years has been done by getting the approval of Addl. Commissioner and not from the Commissioner or Pr. Commissioner or Pr. Chief Commissioner. Therefore, the initiation of the proceedings u/s 148 of the Act was invalid.
FULL TEXT OF THE ORDER OF ITAT BANGALORE
Per Chandra Poojari, Accountant Member
This appeal by the assessee is directed against the order dated 15.10.2019 of the CIT(Appeals)-4, Bengaluru for the assessment year 2008-09 on the following grounds:-
“1. That the Order of the Assessi...
