Reopening Quashed for Approval u/s 151 by PCIT Instead of CCIT: ITAT Dehradun

Sheikh Ikbal Husen Vs Assessment Unit ITO (ITAT Dehradun)

Reopening Quashed – Approval u/s 151 by PCIT Instead of CCIT Held Invalid – ITAT Dehradun Sets Aside Assessment

The ITAT Dehradun allowed the assessee’s appeal and quashed reassessment proceedings after holding that approval for issuing notice u/s 148 was granted by an incompetent authority. The Tribunal noted that approval u/s 151 was given by the PCIT, whereas CBDT instructions mandated approval by the CCIT in such cases.

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