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Notice Invalid as Approval Under Section 151(ii) Was Defective: ITAT Raipur
Case Law Details
- Case Name
- Kamlesh Kukreja Vs ITO (ITAT Raipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Raipur
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Kamlesh Kukreja Vs ITO (ITAT Raipur)
ITAT Raipur Quashes Reassessment for AY 2016-17 Due to Invalid Sanction u/s 151(ii); PCIT Not Competent Authority Beyond 3 Years
The Raipur Bench of the ITAT, in Kamlesh Kukreja (Prop. Anmol Industries) vs. ITO [ITA No.119/RPR/2025, AY 2016-17, order dt. 01-01-2026], first condoned a delay of 156 days in filing the appeal, holding that procedural delays should not defeat substantial justice, relying on Collector, Land Acquisition vs. Mst. Katiji (SC) and Inder Singh vs. State of MP (SC).
On merits of jurisdiction, the Tribunal noted that reassessment proc...
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