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Section 151(ii) Violation Invalidates Late Section 148 Notices
Case Law Details
- Case Name
- Hisar Leading Bank Co-op Non-Agri Thrift & Credit Society Vs ITO (ITAT Delhi)
- 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 Delhi
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Hisar Leading Bank Co-op Non-Agri Thrift & Credit Society Vs ITO (ITAT Delhi)
CIT Sanction After 3 Years Is Fatal: Wrong Authority’s Approval u/s 151(ii) Kills 148 Notices for AYs 2016-17 & 2017-18-
Ashish Aggarwal Can’t Cure Wrong Sanction: ITAT Delhi Strikes Down Reopening
Delhi ITAT ‘E’ Bench in The Hisar Leading Bank Co-op Non-Agri Thrift & Credit Society vs ITO, Ward-I, Hisar (ITA Nos. 5113 & 5114/Del/2025, AYs 2016-17 & 2017-18, order dated 24-12-2025) quashed the reassessment proceedings in entirety, holding that notices u/s 148 issued on ...
Author Info
After Notification dated 29 March 2022 if appropriate authority issue sanction us 151 in favor of JAO is invalid, since according to sec 151A it is mandatory for the A. O. authorities concerned to initiate proceedings pertaining to re-assessment under Section 148A and 148 of the Act in a faceless manner, (rather than being proceeded by the local jurisdictional officer)