Bombay High Court Quashes Reassessment Notice for Lack of Prior Approval Under Section 151 of Income Tax Act, 1961. Reopening of assessment for AY 2014-15 invalid as approval was granted by an officer lacking jurisdiction under Section 151(2).
21 Dec 2021The Petitioner, Svitzer Hazira Pvt. Ltd., a company incorporated under the Companies Act, 1956, providing marine services, challenged a notice dated 3...




