PCCIT sanction Required for Reopening Notice After 3 Years: Bombay HC

Balkrishna Barsha Sutar Vs ITO (Bombay High Court) In the case of Balkrishna Barsha Sutar vs. ITO, the petitioner challenged a notice issued under Section 148 of the Income Tax Act, 1961, along with an order passed under Section 148A(d) of the Act, both dated July 20, 2022. Additionally, they contested a notice dated May 25, 2022, issued under Section 148A(b) of the Act. One of the grounds raised was the invalidity of the sanction to pass the order under Section 148A(d) as it was issued by the Principal Commissioner of Income Tax (PCIT) instead of the Principal Chief Commissioner of Income Tax...