Case Law Details
Case Name : Ashok Kumar Agarwal Vs ITO (ITAT Delhi)
Appeal Number : ITA No. 5403/Del/2017
Date of Judgement/Order : 06/03/2023
Related Assessment Year : 2009-2010
Courts :
All ITAT ITAT Delhi
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Ashok Kumar Agarwal Vs ITO (ITAT Delhi)
ITAT Delhi held that by mere putting a seal as approving statement is not sufficient for initiation of reassessment proceedings u/s 147. It proves that approving authority has granted the approval in mechanical manner without application of
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