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TOLA Extension - Mandatory Approval - Not Waive Mandatory Approval - taxscan

TOLA Extension Does Not Waive Mandatory Approval u/s 151 for Reassessment Beyond 3 Years: Delhi HC sets aside Notice against H&M India [Read Order]

Navasree A.M

In a recent ruling, the Delhi High Court has set aside a reassessment notice issued after 3 years without the statutory approval under Section 151 of...

Income Tax Joint Commissioner cannot grant Reassessment Approvals relying on Rajeev Bansal SC...

JCIT approval for Notices Issued 3-4 Years Post Assessment Found Non-Compliant with Section 151:...

Assessment Reopening Notice issued by JAO not in accordance with Section 151A of Income Tax Act is...

ITAT Dismisses Income Tax Dept Appeal for Lack of Valid Approval in Reassessment Proceedings [Read...

ITAT quashes Reassessment in respect of Accommodation Entry without provide proper approval u/s 151 of Income Tax Act [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi Bench quashed the reopening assessment in respect of accommodation entry without providing proper approval under Section 151 of Income Tax Act, 1961. ...

ITAT quashes Time Barred Reassessment Notice Issued u/s 148 of Income Tax Act based on Information from Investigation Wing regarding Bogus Expense

The Delhi bench of Income Tax Appellate Tribunal (ITAT) has quashed a time barred reassessment notice issued under Section 148 of Income Tax Act 1961 based on information from investigation wing...

Joint Commissioner sanctioned Re-open Notice u/s 148 after expiry of 4 yrs: ITAT quashes Assessment Order being Violative Sec 151 [Read Order]

The Income Tax Appellate Tribunal ( ITAT ) Ahmedabad Bench has held that Joint Commissioner sanctioned reopening notice under section 148 after the expiry of 4 years and quashes the assessment order...

Reassessment on incorrect facts and by non-application of mind is bad in Law: ITAT [Read Order]

The Income Tax Appellate Tribunal, Delhi Bech “C” quashes the order of reassessment passed on grounds of incorrect facts, non-application of mind and failure to furnish reasons to the assessee. In...

Notice under Section 148 after 4 years from the end of AY without obtaining a sanction Bad in Law: ITAT [Read Order]

The Jaipur Bench of the Income Tax Appellate Tribunal ( ITAT ) in the case of Smt. Sonu Khandelwal v. Income Tax Officer held that notice under Section 148 of the Income Tax Act after 4 years from the...

ITAT Confirms Re-Assessment ‘approved’ by Higher Authority than the Authority Prescribed in Section 151, Refuse to Follow Precedents [Read Order]

In Mayurbhai Mangaldas Patel v. ITO, the ITAT Ahmedabad upheld a re-assessment order under section 147/148 of the Income Tax Act though the same was approved by the Commissioner instead of...

Act of Superior Officers Approving AO’s Mistake Amounts to Non-Application of Mind: Delhi HC Quashes Re-assessment [Read Judgment]

While quashing re-assessment proceedings under section 148 of the Income Tax Act, 1961, Justices S Muralidhar and Prathiba M singh had held that when AO committed a mistake and under 151, ADIT and DIT...