Reassessment Without Section 151 Approval Void: ITAT Dehradun

Uttarakhand Purv Sainik Kalyan Nigam Limited Vs ITO (ITAT Dehradun) In a crucial decision, ITAT Dehradun quashes reassessment in Uttarakhand Purv Sainik Kalyan Nigam Ltd vs. ITO case. Analysis of Section 151 approval absence and its implications. Introduction: In a significant decision, the Income Tax Appellate Tribunal (ITAT) Dehradun ruled against the reassessment proceedings in the case of Uttarakhand Purv Sainik Kalyan Nigam Limited vs. ITO. The tribunal found the absence of Section 151 approval, making the reassessment void. Here’s a detailed analysis of the case. Detailed Analysis:...