MR VINAY NARAYAN KEDIA,MUMBAI vs. INCOME TAX OFFICER, WARD 22(3)(6), MUMBAI
In the result, appeal filed by assessee stands allowed
ITA 5289/MUM/2024[2015-16]Status: DisposedITAT Mumbai31 Dec 2025AY 2015-16
Section 10(38)Section 147Section 148Section 148BSection 151Section 68
147 of the Act inasmuch as the proceedings of\nreassessment commenced by issue of notice under Section 148 dated\n03.05.2021 since drop by letter dated 17.01.2023) and hence, the\nconsequent assessment order needs to be quashed.\n2. The specified authority under Section 151 erred in not granting an\nappropriate approval as required under Section 151 of the Act.\nThe appellant
