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Income Tax - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Reopening of assessment u/s 147 - Jurisdiction to issue sanction ...

Income Tax

January 11, 2023

Reopening of assessment u/s 147 - Jurisdiction to issue sanction - appropriate authority to grant approval for issuance of notice u/s. 148 - the approval for issuance of notice u/s. 148 ought not have been obtained from the Additional Commissioner of Income Tax but from the authority specifically mentioned u/s. 151(ii) of the Act - Notice quashed - HC

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