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Income Tax | Wrong Section 151 Sanction Invalidates Reassessment and Penalty: ITAT Delhi

23 Sept 2026 · 3d agoBy CA Sandeep KanoiSource: TaxGuru

ITAT Delhi quashes AY 2017-18 reassessment as Section 151 approval was obtained from PCIT instead of PCCIT; consequential penalty deleted. The post Wrong Section 151 Sanction Invalidates Reassessment and Penalty: ITAT Delhi appeared first on TaxGuru .

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Original credit: CA Sandeep Kanoi. This digest is published with acknowledgment to TaxGuru. For the complete analysis, headnotes, and citations, please refer to the source.

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