RESHMI JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI
In the result, the all the appeals of the assessees are allowed
ITA 307/GTY/2019[2016-17]Status: DisposedITAT Guwahati18 Dec 2025AY 2016-17
Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm
For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D
reassessment order, as the case may be, is required to be passed by the Assessing
Officer with the prior approval of the [Principal Commissioner or] Commissioner under sub-section (12) of section 144BA.
The Tribunal while quashing the assessment order had relied upon its earlier decision in Navin Jain and Others (Supra) wherein a detailed discussion has been made with
