Validity of reopening of Assessment done by passing order u/s 148A(d) after 3 years, though notice u/s 148A(b) was issued within 3 years
In the present case, Reopening of Assessment was done by passing order u/s 148A(d) after 3 years, though notice u/s 148A(b) was issued within 3 years, approval of higher authorities mentioned in clause (ii) of Sec 151 was required.
Hon’ble Pune ITAT follows the law laid down Hon’ble Supreme Court and Hon’ble Bombay High Court, and quashes notice u/s 148 and order passed u/s 148A(d).
The copy of the order is as under:
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