Income Tax Reassessment invalid if AO failed to obtain requisite sanction u/s 151 from Pr. CIT

Sh. Ramesh Kumar Vs. Income Tax Officer (ITAT Amritsar)

Admittedly, the assessment order passed by the ITO, Ward 1(3), Bathinda u/s 143(3) r.w.s 147, dated 22.11.2017 only makes a reference of the sanction obtained from the Pr. CIT, Bathinda vide his office letter No. Pr. CIT/BTI/Tech /151/2016-17/3749, dated 29.03.2017. Although, at the first blush, the reference of the aforesaid sanction of the Pr. CIT, dated 29.03.2017 in the body of the assessment order passed u/s 143(3) r.w.s 147, dated 22.11.2017 by the ITO, Ward-1(3), Bathinda, as claimed by the

Please become a Premium member. If you are already a Premium member, login here to access the full content.