Mohammed Hasseb Mohammed Hanif Khan vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, Mohammed Hasseb Mohammed Hanif Khan, filed an appeal against the order of the Commissioner of Income Tax (Appeals) for the assessment year 2018-19. The assessee contested the reassessment order issued under section 148 of the Income Tax Act, arguing that the reassessment was invalid due to the lack of proper approval from the specified authority as mandated by section 151(ii) of the Act. The assessee claimed that the reassessment was initiated beyond the permissible period of three years from the end of the relevant assessment year and that the approval for reopening the assessment was obtained from the Principal Commissioner of Income Tax instead of the Principal Chief Commissioner of Income Tax.…

Legal Issues

• 1. Whether the reassessment order issued under section 148 of the Act is valid.
• 2. Whether the approval for reopening the assessment was obtained from the correct authority.

Judgment Outcome

Decided in favour of Assessee.

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