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HomeDirect TaxReassessment Notice Invalid Without Proper Sanction: ITAT Quashes Entire Assessment Proceedings

Reassessment Notice Invalid Without Proper Sanction: ITAT Quashes Entire Assessment Proceedings

Direct Tax

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By Mariya Paliwala
ITAT

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The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed reassessment proceedings initiated against an assessee for Assessment Year 2017–18, holding that the mandatory approval required under Section 151 of the Income Tax Act, 1961 was not obtained from the competent authority. The bench of Sandeep Singh Karhail (Judicial Member) and Bijayananda Pruseth…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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