Non-Compliance of Taking Approval of Specified Authority Mentioned u/S 151(ii): Calcutta HC quashes Assessment Order [Read Order]

By Yogitha S. Yogesh - On May 11, 2023 1:00 pm - 2 mins read

Non-Compliance of Taking Approval - Approval - Specified Authority - Calcutta High Court - Assessment Order - - Assessment - Taxscan

The Calcutta High Court quashed the assessment order under Section 148A(d) of the Income Tax Act, 1961 since it was passed without taking approval of the specified authority mentioned under Section 15(ii) of the Income Tax Act, 1961. Kiran Agarwal, the petitioner has challenged the impugned order dated July 23, 2022, under Section 148A(d) of…

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