Addl. CIT not empowered to Grant approval for reopening beyond 4 years

M N Dastur & Co Pvt. Ltd. Vs DCIT (ITAT Bangalore)

In the present case the reopening beyond 4 years has been done by getting the approval of Addl. Commissioner and not from the Commissioner or Pr. Commissioner or Pr. Chief Commissioner. Therefore, the initiation of the proceedings u/s 148 of the Act was invalid.

FULL TEXT OF THE ORDER OF ITAT BANGALORE

Per Chandra Poojari, Accountant Member

This appeal by the assessee is directed against t

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