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Reassessment Void for Want of Mandatory Approval Under Section 151 of Income Tax Act: Calcutta HC

Direct Tax

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By Mariya Paliwala
Reassessment Void for Want of Mandatory Approval Under Section 151 of Income Tax Act: Calcutta HC

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The Calcutta High Court has dismissed an appeal filed by the Income Tax Department, holding that the reassessment proceedings initiated against a taxpayer were void ab initio due to the absence of mandatory approval under Section 151 of the Income Tax Act, 1961. The Justice Rajarshi Bharadwaj and Justice Uday Kumar ruled that when statutory…

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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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