Heena Irfan Bepari Vs ITO (ITAT Pune)
Case ke facts
Heena Irfan Bepari ka case tha. Department ne fir se assessment khol diya tha, par approval galat authority se liya tha. PCIT ne section 151 ki approval di thi jab higher authority ki zarurat thi.
Mudda (Issue)
Kya reassessment ki sanction sahi authority se mili thi?
Faisla (Held)
ITAT ne ye addition radd kar diya. Wajah ye thi ki sanction sahi officer se nahi li gayi thi, jo law ke mutabiq required thi.
Practical takeaway
Agar department reassessment khol raha hai to dhyan se dekho ki approval kis officer se li gayi hai. Galat authority se ho to poora case radd ho sakta hai.
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.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
- Azure Power Uranus Private Limited Vs DCIT (ITAT Delhi)ITAT Delhi · Section 263, Section 270A
- Bestone Industries Private Limited Vs ITO (ITAT Delhi)ITAT Delhi
- Kalpana Misra Vs ITO (ITAT Delhi)ITAT Delhi
- Param Dairy Limited Vs DCIT (ITAT Delhi)ITAT Delhi · Section 271AAB
- Sh. Jagjeet Singh Vs DCIT ACIT (ITAT Amritsar)ITAT Amritsar · Section 263
- Veena Chadha Vs Assessing Officer (ITAT Delhi)ITAT Delhi · Section 54
Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-08-30.