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Mere Approval by Concerned Authority u/s 151 without stating Reasons for Permitting Re-Assessment is invalid: Delhi HC
The division bench of the Delhi High Court held that mere approval by the concerned authority under section 151 of the Income Tax Act without stating...
![AO bound to obtain Approval from Authorities in case of Time Barred Re-Assessment as per the direction of CIT(A): Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/01/Re-Assessment-Taxscan.jpg "AO bound to obtain Approval from Authorities in case of Time Barred Re-Assessment as per the direction of CIT(A): Gujarat HC [Read Judgment]")