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Income Tax - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Reopening of assessment u/s 147 - There is complete non ...

Income Tax

December 25, 2021

Reopening of assessment u/s 147 - There is complete non application of mind on the part of Joint CIT, Range 5(3), Mumbai, while granting sanction under section 151 of Act. There is no prior sanction granted by Respondent No.2 before issuance of notice under Section 148 of the Act. Therefore, the jurisdictional condition of complying with Section 151 was not satisfied - HC

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