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HomeDirect TaxReopening Invalid Even with Higher Authority Approval: ITAT Quashes Rs. 5.96 Cr...

Reopening Invalid Even with Higher Authority Approval: ITAT Quashes Rs. 5.96 Cr Assessment in Survey-Based Case

Direct Tax

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By Mariya Paliwala
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The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has quashed a reassessment proceeding on the ground that approval for reopening was obtained from an incorrect authority, holding that even sanction by a higher-ranking officer cannot cure a jurisdictional defect. The bench of Sanjay Garg (Judicial Member) and Annapurna Gupta (Accountant Member) has observed that  the…

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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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