ACIT Vs Manish Financial (ITAT Mumbai)
Case ke facts
Manish Financial ka reassessment 2015-16 ke liye hua. Department ne wrong approval li aur time limit bhi paar ho gayi thi.
Mudda (Issue)
Kya reassessment valid hai jab approval galat ho aur time limit cross ho gayi ho?
Faisla (Held)
ITAT ne reassessment radd kar diya. Section 151 ka approval galat tha aur notice late diya gaya tha.
Practical takeaway
Reassessment notice mila ho toh sanction aur date dono check karo. Agar time limit cross hai ya approval galat hai toh assessment radd ho sakta hai.
Original report: taxguru.in
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WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-29.