Case Law Details
Case Name : Essen Marketing Pvt. Ltd. Vs ITO (ITAT Kolkata)
Related Assessment Year : 2012-13
Courts :
All ITAT ITAT Kolkata
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Essen Marketing Pvt. Ltd. Vs ITO (ITAT Kolkata)
Mechanical “Yes, I Am Satisfied” Approval Sinks Reopening — 148 Notice & Reassessment Quashed
Kolkata ITAT quashed the reassessment of Essen Marketing Pvt. Ltd. for AY 2012-13 after holding that the mandatory sanction u/s 151 for reopening was granted in a purely mechanical manner. The reassessment was initiated by issuing notice u
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