Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 747 - AT - Income TaxReopening of assessment - failure to obtain the approval of the appropriate authority as envisaged under Sec.151(1) - Held that:- A.O while issuing the notice under Sec. 148 had failed to obtain the approval of the appropriate authority as envisaged under Sec.151(1) of the Act, and had issued the notice under Sec. 148 after obtaining the approval of the Addl. CIT, Range-2(1), Mumbai. We are of the considered view that in the backdrop of the aforesaid facts read with the settled position of law the notice issued by the A.O under Sec. 148 in the absence of approval of the appropriate authority contemplated under Sec. 151(1) cannot be sustained. In terms of our aforesaid observations the notice issued by the A.O under Sec.148 cannot be upheld and is quashed. - Decided in favour of assessee.
|