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Joint Commissioner Not Authorized for Reassessment Approval U/s 151: Delhi HC
Case Law Details
- Case Name
- Rohit Kumar Vs ITO (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2015-16
- Courts
- All High Courts, Delhi High Court
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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 end of the relevant assessmen...
