Order passed u/s. 148A(d) beyond 3 years with approval of PCIT instead of PCCIT quashed

Arthbharti Nagari Sahakari Patsanstha Maryadit Vs ITO (ITAT Pune) ITAT Pune held that approval of Principal Chief Commissioner of Income Tax [PCCIT] required for order passed under section 148A(d) of the Income Tax Act beyond three years from the end of assessment year. Here, order passed with approval of PCIT instead of PCCIT and hence order is liable to be quashed. Facts- Assessee is a Co-operative Credit Society registered under Maharashtra Co-operative Societies Act, 1960. No return of Income was filed by the Assessee for A.Y.2018-19 u/s. 139(1) of the Act. AO received information that Ass...