Reassessment Quashed for Invalid Sanction Under Section 151(ii)

ITO Vs Shiva Kumar Thota (ITAT Hyderabad)

Without Filing CO, Assessee Entitled to Challenge Jurisdiction — Reassessment Fails for Section 151(ii) Lapse

The Tribunal held that the assessee could challenge the assumption of jurisdiction in reassessment proceedings even without filing a cross-objection, as the issue involved a pure question of law going to the root of the matter. In support, reliance was placed on Sanjay Sawhney v. Pr. CIT (Del HC), Peter Vaz v. CIT (Bom HC), CIT v. Dehati Co-operative Marketing-cum-Processing Society (P&H HC) and Dahod S

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