DCIT, Circle-14(1), New Delhi Vs. M/s. Kanodia Technoplast Pvt. Ltd

Parties Involved

Facts Summary

The appeal in ITA No. 5457/Del/2015 filed by the revenue and CO No. 54/Del/2016 filed by the assessee arises out of the order of the Commissioner of Income Tax (Appeals)-V, Delhi in Appeal No. 0099/2013-14 dated 05.06.2015 against the order of assessment passed u/s 147/143(3) of the Income-tax Act, 1961 dated 30.03.2013 by the Assessing Officer, DCIT, Circle-5(1), New Delhi. The assessee raised an issue regarding the reopening of assessment without proper sanction u/s 151 of the Act from the competent authority. The revenue provided approval papers, but it was found that the Commissioner had not affixed his signature or mentioned the date of granting approval u/s 151 of the Act.…

Legal Issues

• 1. Whether the reopening of assessment was made without proper sanction u/s 151 of the Act.

Judgment Outcome

Decided in favour of Assessee.

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