Kilaru Venkata Satish Vs DCIT (ITAT Hyderabad)
Case ke facts
Assessee ke khilaf reassessment notice 3 saal se zyada time baad issue hui. Approval Section 151(ii) ke according sahi authority ne nahi di.
Mudda (Issue)
Kya 3 saal baad approval galat authority se mile to reassessment valid hai?
Faisla (Held)
Court ne bola ki approval agar galat officer se mile to reassessment notice radd hoga, chahe time limit ke baad ho.
Practical takeaway
3 saal baad reassessment ka approval sirf proper officer se hi liya ja sakta hai. Verification form pe dhyan dena zaroori hai.
Original report: taxguru.in
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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: 2026-09-13.