Joint Commissioner Not Authorized for Reassessment Approval U/s 151: Delhi HC

Rohit Kumar Vs ITO (Delhi High Court)

Delhi High Court in Rohit Kumar v. ITO ruled that the Supreme Court’s decision in Union of India v. Rajeev Bansal (2024) does not affirm the authority of a Joint Commissioner to approve reassessment proceedings under Section 151 of the Income Tax Act, 1961. The Finance Act, 2021, amended Section 151 to restrict such approval powers to the Principal Chief Commissioner, Chief Commissioner, Principal Commissioner, or Commissioner. The court emphasized that under the amended law, reassessments initiated after four years from the

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