Dhanji Murji Hirani Vs ITO (ITAT Rajkot)
Case ke facts
Department ne reassessment open ki, lekin higher officer ka mandatory Section 151 approval unsigned tha aur bas mechanically diya gaya tha. Matlab officer ne dhyan se dekha hi nahi tha.
Mudda (Issue)
Kya reassessment valid hai jab Section 151 approval sahi se nahi mila?
Faisla (Held)
ITAT ne bola jab proper signed approval nahi hai aur officer ne soch samajh kar decision nahi diya, reassessment process radd kar diya.
Practical takeaway
Reassessment open karte waqt Section 151 ka approval signed and mindful hona chahiye. Agar aapko notice mile toh aap certified copy mang kar verify karein.
Original report: TaxGuru
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
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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: 2026-09-03.