Reassessment Void for Approval from Incorrect Authority Beyond Three Years

Dalpat Baraiya Vs ITO (ITAT Ahmedabad) The Income Tax Appellate Tribunal (ITAT), Ahmedabad, has allowed an appeal by assessee Dalpat Baraiya, setting aside a reassessment order for the Assessment Year 2016-17. The Tribunal’s decision was based on a fundamental legal issue concerning the authority that approved the reassessment notice, rather than the merits of the tax demand itself. The ruling underscores the critical importance of strict adherence to statutory procedures, particularly the hierarchy of sanctioning authorities specified under the Income Tax Act, 1961. The case involved Da...