Case Law Details
Case Name : DCIT Vs Pankaj Goel (ITAT Delhi)
Related Assessment Year : 2017-18
Courts :
All ITAT ITAT Delhi
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DCIT Vs Pankaj Goel (ITAT Delhi)
Wrong Sanction, Dead Reopening: Delhi ITAT Quashes 148A(d) Order for AY 2017-18
Delhi ITAT dismissed the Revenue’s appeal and allowed the Assessee’s cross-objection, holding that the reopening u/s 147 was void ab initio due to approval taken from an incompetent authority u/s 151(ii).
The reassessment proceedings were initiated by issuing notice u/s 148A(d) dated 30.07.2022 for A
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