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2020 (11) TMI 1008 - AT - Income TaxValidity of reopening of assessment u/s 147 - mandatory sanction as not taken from the rank of the joint Commissioner of income tax according to Section 151 (2) - HELD THAT:- As relying on YUM! RESTAURANTS ASIA PTE. LTD.case [2017 (9) TMI 120 - DELHI HIGH COURT]as no proper approval has been taken in accordance with the provisions of Section 151 of the income tax act by the learned assessing officer at the time of issuing 147 of the act, all the proceedings subsequent to that point makes all the orders passed by the respective revenue authorities as Nullity. Appeal of the assessee is allowed
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