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ITAT Quashes Section 148 Notice Beyond 3 Years for Wrong Section 151 Approval
Case Law Details
- Case Name
- Praveen Kumar Diddige Vs ITO (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2017-2018
- Courts
- All ITAT, ITAT Hyderabad
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Praveen Kumar Diddige Vs ITO (ITAT Hyderabad)
Reassessment Quashed: ITAT Hyderabad Holds Sec.148 Notice Invalid for Want of Proper Sec.151 Sanction Beyond 3 Years
In this appeal, Praveen Kumar Diddige challenged the validity of the reassessment initiated by the AO for AY 2017-18 through a notice issued u/s 148 dated 30.06.2022. Assessee contended that the said notice was issued beyond three years from the end of the relevant assessment year, thereby attracting the amended provision of sec.151(ii), which mandates that the Competent Authority to grant approval must be the Principal Chief Commiss...
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