Unsigned Approval U/s 151 Invalid – ITAT Quashes Reassessment

Ediga Tayanna Gouda Vs ITO (ITAT Bangalore) Unsigned Approval U/s 151 Invalid – ITAT Quashes Reassessment; Delay Condoned in Interest of Justice The Bangalore ITAT in the case of Ediga Tayanna Gouda dealt with multiple appeals involving reassessment and procedural lapses. The Tribunal first addressed a delay of 363 days in filing appeals before it and also delay before CIT(A). It held that the delay was sufficiently explained—primarily due to notices and appellate orders being sent to the tax consultant’s email instead of the assessee’s registered email, coupled with the assessee’s a...