ITAT Delhi Quashes Reopening for Invalid Section 151 Approval

ACIT Vs Pradeep Patil (ITAT Delhi)

These consolidated appeals involved Revenue’s challenges against CIT(A)/NFAC orders for AYs 2017-18 & 2018-19, along with Assessee’s Cross-Objection challenging the very validity of reassessment proceedings. Assessee argued that the 148A(d) orders & subsequent 148 notices were void because the Assessing Officer wrongly obtained approval from the PCIT instead of the statutorily mandated Prin

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