This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Reopening Beyond 3 Years Quashed: PCIT (Not PCCIT) Approval U/s 151(ii) Invalid – Jurisdictional Defect Fatal – ITAT Kolkata
Case Law Details
- TaxGuru Citation
- 2026 taxguru.in 2537
- Case Name
- Nikhil Maheswari Vs ITO (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2010-11
- Courts
- All ITAT, ITAT Kolkata
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Nikhil Maheswari Vs ITO (ITAT Kolkata)
Reopening Beyond 3 Years Quashed – Approval by PCIT Instead of PCCIT u/s 151(ii) Invalid – Jurisdictional Defect Fatal – ITAT Kolkata
ITAT Kolkata quashed reassessment holding that where notice u/s 148 was issued beyond three years, mandatory approval had to be obtained from PCCIT as per Sec 151(ii), whereas AO obtained sanction only from PCIT-5, Kolkata. Tribunal noted that reopening dated 30.07.2022 for AY 2017-18 was clearly beyond limitation period and therefore approval from wrong authority vitiated jurisdiction. Relying on Agn...
Author Info
