Permission from PCIT instead of PCCIT for reassessment beyond three years is invalid

Ankita Loksh Goyal Vs ITO (ITAT Delhi) ITAT Delhi held that permission of initiation of reassessment proceedings u/s. 148 of the Income Tax Act beyond the period of three years is to be obtained only from Pr. Chief Commissioner of Income Tax (PCCIT). Here, permission obtained from Pr. Commissioner of Income Tax (PCIT) is invalid. Facts- The present appeal has been filed by the assessee. The assessee mainly contested that that the assessment order passed u/s 147/144B of the Act dated 25.09.2023 by the Assessing Officer is bad in law and void ab initio for the reason that the said order was pass...