Unsigned Approval Fatal: ITAT Raipur Quashes Reassessment as Void ab Initio

Manoj Kumar Sahu Vs ITO (ITAT Raipur) In this appeal before Raipur Bench , Assessee challenged reassessment proceedings initiated u/s 147 for AY 2013-14. The first legal ground raised was that notice u/s 148 was invalid as prior approval u/s 151 had not been obtained. Tribunal rejected this contention, recording that approval was duly obtained on 17.02.2020 & notice u/s 148 was issued only thereafter on 20.02.2020. Hence this ground was dismissed. The second ground, alleging invalidity of approval because the physical copy did not bear a date, was not pressed by the Assessee & accordin...