KESARINATH RAM GAIKWAD,RAIGAD vs. ITO, WARD-1, PANVEL, PANVEL
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 2139/PUN/2025[2017-18]Status: DisposedITAT Pune28 Jan 2026AY 2017-18
For Respondent: Shri Basavaraj Hiremath
Section 10(37)Section 148Section 148ASection 151Section 151A
section 151A of the Act and notification dated
29th
March,
2022
[Notification
No.18/2022/F.
No.370142/16/2022-TPL.
2. Because, the ld. CIT(A) failed to appreciate that the entire reassessment proceedings were void ab initio since the approval for reopening was obtained by the Pr. CIT, Thane instead of Pr.CCIT as provided u/s 151(ii) of the Act.
3. Because