Reopening of assessment - resort to Section 292B of the IT Act ...

Reopening of tax assessment invalid if done without Chief Commissioner or Commissioner sanction as per Section 151(1).

April 9, 2015

Case Laws Income Tax HC

Reopening of assessment - resort to Section 292B of the IT Act cannot be made to validate an action, which has been rendered illegal due to breach of mandatory condition of the sanction on satisfaction of Chief Commissioner or Commissioner under proviso to sub-section (1) of Section 151 - HC

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Reopening of assessment - resort to Section 292B of the IT Act ...

Reopening of tax assessment invalid if done without Chief Commissioner or Commissioner sanction as per Section 151(1).

April 9, 2015

Case Laws Income Tax HC

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