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Pune ITAT Quashes Section 148 Notice for Taking Sanction From PCIT Instead of PCCIT
Case Law Details
- Case Name
- Dharmaraj Babanrao Dahiwalkar Vs ITO (ITAT Pune)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
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Dharmaraj Babanrao Dahiwalkar Vs ITO (ITAT Pune)
Wrong Approval, Wrong Reassessment – Pune ITAT Quashes 148 Notice for Taking Sanction From PCIT Instead of PCCIT!
The Pune ITAT quashed reassessment proceedings for AY 2016-17 holding that the notice issued u/s 148 was invalid because the Assessing Officer obtained approval from the Principal Commissioner of Income Tax (PCIT) instead of the Principal Chief Commissioner of Income Tax (PCCIT) as mandated u/s 151.
The reassessment was initiated after information regarding alleged cash payment and cheque payment for purchase o...
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