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ITAT Invalidates Section 148 Reassessment Proceedings Over Lack of Valid Section 151 Approval
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ITAT Invalidates Section 148 Reassessment Proceedings Over Lack of Valid Section 151 Approval
ITAT Invalidates Section 148 Reassessment Proceedings Over Lack of Valid Section 151 Approval The ITAT Rajkot, in the case of Jigesh Munvar for Assessment Year 2020-21, highlighted that the tax authorities are compelled to take valid prior approval from specified higher authorities before issuing a notice to reopen an assessment under Section 148, signed either […]
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