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Madras HC Quashes Reassessment for Improper Sanction
Case Law Details
- Case Name
- Ramachandran Shivan Vs ITO (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-2017 & 2017-2018
- Courts
- All High Courts, Madras High Court
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Ramachandran Shivan Vs ITO (Madras High Court)
The Madras High Court has delivered a significant ruling, quashing reassessment orders and notices issued to Ramachandran Shivan, an individual engaged in the pump and motor manufacturing business, for the assessment years 2016-2017 and 2017-2018. The court’s decision hinges on the critical finding that the necessary prior approval for initiating these proceedings was not obtained from the “specified authority” as mandated by the amended provisions of Section 151 of the Income Tax Act, 1961.
The petitioner had in...
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