ITAT quashes Reopening of Assessment due to Procedural Flaws in issuance of Notice [Read Order]
The tribunal noted that the notice was improperly issued by the Joint AO instead of the First AO and lacked appropriate sanction, leading to the conclusion that the reopening was invalid
The Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) quashed the reopening of the assessment for the assessment year ( AY ) 2017-18 due to procedural flaws in the issuance of the notice. Indu Pankaj Dhandharia, the appellant-assessee and legal heir of the original assessee, contested the validity of the reopening of the…
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