Notice Invalid as Approval Under Section 151(ii) Was Defective: ITAT Raipur

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