Addl. CIT not empowered to Grant approval for reopening beyond 4 years

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:-

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