Reopening of assessment u/s 147 - AO failed to get the approval ...

Reassessment u/s 147 invalidated; Assessing Officer failed to secure mandatory Section 151 approval, voiding notice and order.

December 10, 2022

Case Laws Income Tax AT

Reopening of assessment u/s 147 - AO failed to get the approval u/s 151 - this omission vitiates the reassessment proceedings, notice u/s 148 of the Act and consequent reassessment order dated 05.12.2016 being bad in law and without assuming valid jurisdiction by the AO as per the mandate of section 151 of the Act. - AT

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Reopening of assessment u/s 147 - AO failed to get the approval ...

Reassessment u/s 147 invalidated; Assessing Officer failed to secure mandatory Section 151 approval, voiding notice and order.

December 10, 2022

Case Laws Income Tax AT

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