Approval from Wrong Authority Renders Section 148 Notice Invalid

Upneet Singh Arneja Vs ITO (ITAT Delhi)

ITAT Delhi Quashes Reassessment – Approval Taken from Wrong Authority Renders 148 Notice Invalid

Delhi allowed the appeal of Upneet Singh Arneja by holding that reassessment initiated beyond three years from end of AY 2016-17 was invalid as approval was obtained from Pr. CIT instead of Pr. Chief Commissioner/Director General as mandated u/s 151.

Assessee, proprietor of M/s Kanika Herbals, originally filed return on 17.10.2016 declaring income of ₹4,43,800/-. Return was held invalid by CPC. Later, a belated r

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