PCIT approval was without application of mind as it wrongly said no reply submitted u/s 148A(b)
September 15, 2024
High Courts, Income Tax
PCIT approval for reopening was without application of mind as despite response it said no reply was submitted by the assesse u/s 148A(b) of the Act In a recent judgment, Hon’ble Allahabad High Court has quashed order u/s 148A(d) and notice issued u/s 148 observing that PCIT approval …