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General order of approval by PCIT for action u/s. 147/148 invalid: Delhi HC
Case Law Details
- Case Name
- Vinod Kumar Solanki Vs ACIT (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All High Courts, Delhi High Court
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Vinod Kumar Solanki Vs ACIT (Delhi High Court)
Delhi High Court held that mechanical approval granted by PCIT, vide general order of approval for all the 111 cases without satisfactorily record, for action under section 147/148 of the Income Tax Act is not valid.
Facts- Petitioner filed the original return of income for the Assessment Year 2015-16, declaring an income of Rs. 23,14,930/-. Revised return was filed on 28.01.2017, declaring an income of Rs. 26,64,930/-. The return was processed u/s. 143(1) of the Income Tax Act, 1961. Respondent No. 1 issued a notice dated 30.03.2...
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