Invalid Section 151 Approval Nullifies Reopening Proceedings

Palakshi Hanumanthappa Harthi Vs ITO (Karnataka High Court) Unsigned Sanction Is No Sanction: Karnataka HC Quashes Reassessment Notices for Breach of Section 151A The Karnataka High Court (Dharwad Bench) quashed multiple reassessment proceedings after holding that sanctions under section 151 issued without proper authority and not in conformity with section 151A are invalid in law. In a batch of writ petitions, the assessees challenged notices issued under sections 148A(b), 148A(d) and 148, primarily on the ground that the approval/sanction under section 151 was unsigned and granted by the jur...