Non-Furnishing of Section 151 Approval Reasons Fatal to Reopening: SC

ITO Vs Tia Enterprises Pvt. Ltd. (Supreme Court of India) The matter concerned Assessment Year (AY) 2011–12 and arose from a writ petition filed before the Delhi High Court challenging a notice dated 30.03.2018 issued under Section 148 of the Income Tax Act, 1961 for initiation of reassessment proceedings. The petitioner also challenged the order dated 06.12.2018 whereby its objections to the reopening were rejected. The challenge before the High Court was confined to a singular ground: that the reassessment proceedings were initiated without proper approval of the specified authority, as ma...