ITAT quashes Reassessment in respect of Accommodation Entry without provide proper  approval u/s 151 of Income Tax Act [Read Order]

By Aparna. M - On July 25, 2023 12:30 pm - 2 mins read
ITAT quashes Reassessment - ITAT - Reassessment - Accommodation Entry - provide proper  approval - Income Tax Act - taxscan

The Income Tax Appellate Tribunal (ITAT), Delhi Bench quashed the reopening assessment in respect of accommodation entry without providing proper approval under Section 151 of Income Tax Act, 1961. The assessee Agroha Fincap Ltd, challenged the reopening of assessment in respect of accommodation entry without providing proper approval under Section 151 of Income Tax Act,…

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