Tag Archives: Swami Shanti Prakash Ashram Trust

Reassessment Notice Issued Without Sanction From Specified Authority Under Section 151 Is Invalid and Quashed Reassessment Notice Issued Without Sanction From Specified Authority Under Section 151 Is Invalid and Quashed Issue Whether a reopening notice issued under Section 148 for AY 2015-16 without the sanction of the specified authority under Section 151 of the Income-tax… Read More »

SLP Dismissed as Reopening Notice Lacking Sanction from Specified Authority Under Section 151 Is Invalid Issue Whether a reassessment notice issued under Section 148 is legally sustainable when sanction for its issuance was granted by the Commissioner (Exemption) instead of the Joint Commissioner specified under Section 151 of the Income-tax Act, 1961. Facts Assessment Year:… Read More »