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Reassessment Quashed for Wrong Sanction Under Section 151
Case Law Details
- Case Name
- Blackstone Overseas Pvt. Ltd. Vs ITO (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Kolkata
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Blackstone Overseas Pvt. Ltd. Vs ITO (ITAT Kolkata)
Reassessment Quashed on Technical Lapses: Wrong Sanction u/s 151 & In adequate Time in s.148A(b)/148 Notices Vitiate Entire Proceedings
The Kolkata Bench of the ITAT, in M/s Blackstone Overseas Pvt. Ltd. vs. ITO (ITA Nos. 2026 & 2027/KOL/2025, AYs 2016-17 & 2018-19, order dated 18-Dec-2025), quashed the reassessment proceedings for both assessment years, holding that the mandatory statutory safeguards under sections 151, 148A(b), and 148 were not complied with, rendering the reopening bad in law.
For AY 2018-19, the Tribunal noted...
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