| COURT: | ITAT Lucknow |
| CORAM: | A. K. Garodia (AM), Sunil Kumar Yadav (JM) |
| SECTION(S): | 147, 151 |
| GENRE: | Domestic Tax |
| CATCH WORDS: | Reopening, sanction |
| COUNSEL: | Swarn Singh |
| DATE: | March 13, 2015 (Date of pronouncement) |
| DATE: | March 23, 2015 (Date of publication) |
| AY: | 2003-04 |
| FILE: | Click here to view full post with file download link |
| CITATION: | |
| S. 147/ 151: Sanction of CIT instead of JCIT renders reopening void. The error cannot be saved u/s 292BB | |
Since the approval was not obtained from the competent authority, notice issued under section 148 of the Act is void ab-initio and the assessment framed consequent thereto is not a valid assessment. The error is fatal and cannot be saved under section 292BB
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