Samunder Saree Centre Vs DCIT (ITAT Delhi)
Case ke facts
Yahan reassessment approve karne ke liye sanction PCIT ne diya, lekin section ke mutabik 3 saal ke baad PCCIT se approval chahiye tha.
Mudda (Issue)
Kya PCIT ka approval 3 saal baad valid hai reassessment ke liye?
Faisla (Held)
ITAT Delhi ne bola ki 3 saal baad reassessment approve karne ka haq sirf PCCIT ke paas hai, PCIT ka approval valid nahi hai. Isliye reassessment radd kar diya.
Practical takeaway
Reassessment cases mein approval dene wali authority dhyan se check karo. 3 saal baad PCCIT ka approval zaruri hai, PCIT se kaam nahi chalega.
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: 2026-09-23.