Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2017 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (10) TMI 1313 - AT - Income TaxReopening of assessment - non following mandatory conditions u/s 147 to 151 - no reasons recorded by the approving authority, i.e. JCIT giving approval for reopening - Held that:- JCIT has not applied his mind independently in giving approval for reopening the impugned case and it is settled law that assessment reopened without valid approval is nullity under law. See CIT Vs. S. Goyanka Lime & Chemical Ltd [2015 (12) TMI 1334 - SUPREME COURT OF INDIA]. Assessing Officer has not applied his mind independently while issuing notice u/s 148 of the Act - Decided in favour of assessee.
|