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2014 (8) TMI 171 - HC - Income TaxNotice for reopening of assessment u/s 148 – Proper sanction from appropriate authority not taken - Held that:- After hearing the parties and the issues raised with regard to jurisdiction, i.e. of not obtaining sanction from the appropriate authority as well as there being a change of opinion appear to be substantial - It would be appropriate for the AO considers the assessee's further communication and also objections made earlier including the issue of sanction by the appropriate authority to issue the notice at the earliest – assessees undertake to file a consolidated objection within a period for two weeks from today before the AO – the order is set aside and the matter is remitted back to the AO for adjudication – Decided in favour of Assessee.
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