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Reassessment Beyond 3 Years Quashed Due to Wrong Sanctioning Authority
Case Law Details
- Case Name
- Vaibhav Kishanlal Jajoo Vs DCIT (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2019-20
- Courts
- All ITAT, ITAT Ahmedabad
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Vaibhav Kishanlal Jajoo Vs DCIT (ITAT Ahmedabad)
Reassessment Beyond 3 Years Invalid Due to Wrong Sanctioning Authority — PCIT Cannot Approve u/s 151(ii); Entire 148 Proceedings & 80GGC Addition of ₹8.11 Lakh Quashed
In this appeal, Vaibhav Kishanlal Jajoo challenged the reassessment order passed u/s 147 r.w.s. 143(3) whereby the AO disallowed his deduction of ₹8,11,000/- u/s 80GGC claimed as donation to Manvadhikar National Party. The AO reopened assessment citing an Investigation Wing report alleging that several Registered Unrecognized Political Parties, including...
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