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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Reopening of assessment - Grant of the sanction by the CIT u/s ...


CIT Must Carefully Consider Reasons Before Approving Reopening of Tax Assessment Under Income Tax Act Section 151.

March 8, 2019

Case Laws     Income Tax     HC

Reopening of assessment - Grant of the sanction by the CIT u/s 151 of the Act, is not a mechanical act on his part but it requires due application of mind to the reasons recorded before granting the sanction.

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